公允价值计量

公允价值计量已经在美国公认会计准则和国际会计准则中得到较广泛的应用，FASB和IASB近年来更是加大对公允价值计量的研究力度，并意欲进一步扩展公允价值计量的应用范围。

Fair value measurements have been extensively applied in the US Generally Accepted Accounting Principles and International Financial Reporting Standards . In recent years , FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements .

负债公允价值计量分析

Fair Value Measurements of liability : Reality and Danger

公允价值计量：中国引入绿色GDP理念和环境会计审计的重要前提

Fair Value Measurement : An Important Premise for China to Introduce Green GDP Thought and Accounting and Auditing for Environment

随后通过SEC三个月的调查，对公允价值计量属性的存废给出了明确的答案，更多的人支持公允价值计量属性的继续运用，但要加快对其理论与实务的研究。

Soon after , three-month investigation by SEC gave a clear answer about the abolition of the fair value measurement .

FASB已经发布公允价值计量准则，IASB也在积极制定单独“公允价值计量”准则。

FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards .

在此背景下，FASB与IASB纷纷补充和完善了公允价值计量准则，逐步规范了公允价值计量属性的运用。

In this context , FASB and IASB improved the fair value measurement standard , and gradually standardized the use of fair value .

国际会计准则委员会（IASB）提出简化公允价值计量和采取预期现金流量模型计量减值。

International Accounting Standards Board ( IASB ) requires them to simplify the fair value measurement and use Expected Loss Model to measure depreciation .

本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。

After tracking the recent research on the calculation of fair value by IASB and FASB , this paper analyzes the key issues in this aspect .

相比之下，FASB以公允价值计量作为默认计量方式，更接近全面公允价值计量的目标。

In contrast , it is closer to the goal of comprehensively using fair value that the FASB makes the fair value as the default measurement attribute .

当2006年9月FASB发布的《美国财务会计准则第157号公告：公允价值计量》首次对公允价值做出详细规定，将公允价值计量推向了高潮。

In September 2006 , when FASB issued " US Financial Accounting Standards No.157 Notice : Fair Value Measurement ", the first detailed provisions on the fair value pushed fair value to a climax .

随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。

With International Accounting Standard being accepted widely , the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39 .

公允价值计量及其在新企业会计准则中应用的思考

Fair Value and its Implement in the New Financial Accounting Standard

保险负债公允价值计量的问卷调查

A Survey on the Application of Fair Value to Insurance Liabilities

公允价值计量与会计稳健性的关系研究

The Study on the Relationship between Fair Value and Accounting Conservatism

公允价值计量模式在投资性房地产中的应用

The Application of Fair Value Measurement in the Investment Real Estate

森林自然资本公允价值计量问题述评

Review of Research on Fair Value Measurement for Forest Natural Capital

公允价值计量模式及其在我国的应用

Fair Value Measurement Model and Its Application in Our Country

公允价值计量对我国银行业的影响分析

The Impact of Fair Value Measurement on Chinese Bank Industry

非货币性资产交换中公允价值计量的条件应用

On Requirements for Fair Value Measurements in Non-monetary Property Exchange

贷款资产公允价值计量：动态、进展与启示

Fair Value Measurement of Loan Assets : Dynamic , Development and Revelation

次贷危机下公允价值计量属性的重新思考

Re-consideration on Fair Value Measurement Under the Background of Sub-prime Mortgage Crisis

公允价值计量基础与关联交易监管

Basis of Fair Value and Control of Related Party Transactions

金融工具会计准则公允价值计量属性研究

Study on the Fair Value Measurement Attribute of Financial Instrument Accounting Standard

公允价值计量及其对企业财务报告的影响

Fair Value Measurement and Its Impact on Enterprises Financial Reports

矿产资源储量公允价值计量模式研究

On the Fair Value Measurement Models of Mineral Resources Assets

公允价值计量面临全球金融风暴的考验

Fair Value Measurement Facing the Challenge of Global Financial Storm

本文对公允价值计量的意义及影响加以庥析。

This paper analyses the significance and influence of just value measurement .

采用公允价值计量模式，可以更好地提高会计信息的相关性。

The fair value measurement model can improve the relevance of accounting information .

浅析公允价值计量对会计核算的影响

Analysis on the Influence of the Fair Value Measurement on the Accounting Calculation

公允价值计量属性下财务报告信息质量研究

Study on Financial Report Information Quality under Fair Value