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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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。

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