Fair value measurement is still useful properties.
公允价值仍是有用的计量属性。
It is the basis of reliability of fair value measurement to reasonably define fair value hierarchy.
合理界定公允价值层级是可靠计量公允价值的基础。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
The dissertation elaborates academic achievements of domestic and international, related theory of fair value measurement and value-relevant.
本文阐述了国内外研究成果、公允价值和价值相关性相关理论。
In practice, nearly 40% of life insurance companies' assets are at fair value measurement, but the liability is still accounted at face value.
实践中，寿险公司有近40%的资产以公允价值计量，而负债实际上主要仍以账面价值计量。
To this end, the fair value measurement and the relevance of the economic crisis has become the focus of debate between the accounting profession.
为此，公允价值计量与经济危机的相关性便成为会计界争论的焦点。
Fair value measurement sets a framework that can be used to for measuring fair value of assets and it discloses details of the fair value measures.
公允价值计量框架集，可以用来测量公允价值的资产，它披露公允价值的措施的细节。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
The essence of fair value measurement is the true and reliable utility of value, with emphasis on measuring to the future economic benefits of assets.
公允价值的本质是真实可靠地使用价值，重点在于对资产使用的未来经济利益的衡量。
In the case of the financial crisis, the loss of fair value measurement basis, the reliability of fair value measurement is worth serious consideration.
在金融危机的情况下，公允价值计量的基础丧失，公允价值计量的可靠性值得冷静思考。
Enterprise fair value measurement has always been one of the most challenging issues in the international accounting theory forefront in the recent decades.
公允价值计量在近十几年一直是国际会计理论前沿一个极富挑战性的热点和难点问题。
The last part in paper focuses on some problems which exist in the practical operations, and discusses the countermeasures for improving fair value measurement.
文章最后进一步分析公允价值计量在实际运用中尚存在的问题，以及完善公允价值计量应采取的相关对策。
Chinese Accounting Standards has been introduced fair value measurement since 1997. We have experienced three stages of advocating, avoidance and re-introduction.
我国会计准则自1997年引入公允价值计量后，经历了提倡、回避和重新引用三个阶段。
With the expanding application of fair value measurement attributes, recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.
随着公允价值等计量属性应用范围的不断扩大，资产持有损益的确认、计量和披露规范的研究逐渐受到重视。
Fair value measurement for financial accounting to bring new ideas, it brings to the information users more relevant content, but people need people to be properly understood.
公允价值计量为财务会计带来新意，它给信息使用者带来了更相关的内容，但需要人们人们予以正确的理解。
With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.
随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。
Whereas, because the change of current and future economic environment influencing on enterprise resources can be provided, fair value measurement gradually receives good graces.
而采用公允价值计量，由于能够提供现行和未来经济环境变化对企业资源的影响，逐渐受到青睐。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
With examples, this paper analyzes the transformation, fair value measurement and management of investment real estate under the fair value measurement modal and raises some suggestions.
文章结合案例分析了在公允价值计量模式下投资性房地产在转换、公允价值变动计量及处置这几方面存在的问题，并提出了建议。
The "true and fair" principle has received new connotation under fair value measurement, thus the multi-level disclosure method is an important way to realize the concept of fair value report.
公允价值计量下的“真实与公允”原则具有新的内涵，因而，层次披露法是公允价值报告观的一个重要实现路径。
This paper briefly discusses enterprise debt-payment capability analysis, considering that after bringing in fair value measurement, it is a kind of dovish analysis way of debt-payment ability.
文章简要讨论了企业偿债能力分析，认为引入公允价值计量后，以经营活动现金流量分析企业偿债能力是一种十分稳健的偿债能力分析方法。
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。
Not entirely to the market conditions at this stage enterprises to adopt the fair value measurement of earnings management has left a space, a listed company may use fair value to profit manipulation.
不完全市场条件给现阶段企业采用公允价值计量留下了盈余管理空间，上市公司可能利用公允价值计量进行操纵利润。
For an investment real estate that has been measured through the fair value pattern, the pattern of its measurement shall not be changed from the fair value pattern to the cost method.
已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。
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。
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。
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