In 2006, Ministry of Finance modified the enterprise accounting standards, and the application and measurement of fair value became a highlight in the modification.
2006年，财政部对企业会计准则进行了修订，公允价值的运用、计量成为此次修改中的一大亮点。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
Enterprise Accounting Standards - inventories "provides that the balance sheet date, inventories shall be measured in accordance of lower of cost and net realizable value."
《企业会计准则一存货》规定，资产负债表日，存货应当按照成本与可变现净值孰低计量。
Mean while, China in the absence of a separate "Enterprise Accounting Standards No. x x -Fair Value Measurements" case, actually, "in advance to" have the "advanced" fair value auditing standards.
尤为值得关注的是：我国在缺乏单独的公允价值会计准则的情况下，却提前发布了“先进的”公允价值审计准则。
Compliance with International accounting Standards, including the disclosure of the accounting policies used by the enterprise, helps to achieve comparability.
遵循国际会计准则，包括揭示企业所采用的会计政策，有助于达成可比性。
Asset impairment of accounting standards issued, which standardizes the enterprise accounting behavior, improve the quality of accounting information.
资产减值会计准则的出台，规范了企业会计核算行为，提高了会计信息质量。
According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.
以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。
The paper based on the comparative study of the Guiding Principles for Accountants - Fixed Assets and the Enterprise Accounting System gives views on the two different standards for accounting.
文章在将《企业会计准则——固定资产》与《企业会计制度》相关内容进行比较的基础上，提出了对会计准则和会计制度这两种不同的会计规范的若干思考。
Confirm a suitable, rational and legal scope of consolidated accounting statement can greatly benefit the new consolidated accounting statements standards and enterprise group's financial reports.
确定一个合适、合理、合法的合并会计报表合并范围对于设计高质量的合并会计准则以及规范集团公司的财务报告无疑是具有重大的现实意义的。
Finally, based on theoretical analysis and the result of empirical study, this paper gave relative advice in three levels, the enterprise itself, securities market and accounting standards.
最后，本文在理论分析和实证研究结论的基础上，从企业自身、证券市场和会计准则这三个层面上提出相关建议。
Article 3with regard to identical or similar transactions or events, an enterprise shall adopt the same accounting policies, unless it is otherwise prescribed by other accounting standards.
第三条企业应当对相同或者相似的交易或者事项采用相同的会计政策进行处理。但是，其他会计准则另有规定的除外。
Article 4for a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.
第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
Article 4for a hedging which satisfies the conditions as prescribed in Chapter III of these Standards, the enterprise may deal with it through the hedging accounting method.
第四条对于满足本准则第三章规定条件的套期，企业可运用套期会计方法进行处理。
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