Then it expounds how to transfer value to price, accounting use fair value as a measurement attribute and the meanings of fair value.
接着又从经济学的角度对价值转化为价格、会计学引入公允价值作为计量属性以及公允价值的涵义进行了阐述。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
The last is accounting measurement should adopt fair value attribute.
采用公允价值进行会计计量。
The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
新会计准则中引入了公允价值的计量属性，使投资收益核算方法有所改变，但没有改变投资收益的数额。
On the issue of accounting confirmation, the paper tends to adopt Continuing Involvement Approach. And as to measurement attribute, the paper proposes regarding fair value as distribution standard.
在会计计量属性的选择上，本文建议应该引入公允价值作为未被终止确认和被终止确认的两部分基础资产账面价值的分配标准；
Therefore, the selection schemes of the accounting measurement attribute of fruit tree asset are historical cost and fair value.
因此，果树资产的会计计量属性有历史成本和公允价值两个选择方案。
Since the fair value was first introduced in China in 1997, people begin to discuss the applicability of this new measurement attribute in our country.
我国自1997年首次提出公允价值后，人们便纷纷讨论这种新的计量属性在我国是否适用。
New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.
新会计准则广泛采用了公允价值计量属性，充分体现了我国会计准则与国际会计准则接轨的趋势。
In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
我国于2006年颁布新企业会计准则，并广泛引入公允价值。
In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
我国于2006年颁布新企业会计准则，并广泛引入公允价值。
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