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。

youdao

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。

youdao

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。

youdao