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。
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。
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。
The new accounting standard implements the use of the fair-value on the recognition, measurement, reporting of the financial statement.
新准则在财务报表的确认、计量和列报等方面均出现了与公允价值相关的要求。
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；
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。
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。
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