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。

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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。

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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。

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