新会计准则中公允价值的应用探讨_会计毕业论文格式范文_毕业论文天下网 关键词： 新会计准则，公允价值，公允价值计量模式 [gap=2039]Key words： new accounting standards, fair value, fair value model
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...；公允价值模式；后续计量 [gap=590]Key words: Fair Value, Measurement Attributes, Investment Properties, Fair Value Model, Subsequent Measurement ...
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Fair value model of 公允价值模式研究
fair value model study 公允价值模式研究
the fair value model 公允价值模式
application of fair value model 公允价值模式运用
fair value measurement model 公允价值计量模式
This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
这种理论模型是对公允价值会计观念的挑战：信息越多越好。
The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.
笔者的结论为：对经理人股票期权应采用公允价值的计量属性，具体而言，就是采用期权定价模型来计量经理人股票期权。
The paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.
基于公允价值的理念提出了一种计量盈余管理的新的模型——改进后扩展琼斯模型。
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