初始计量

新旧会计准则在固定资产初始计量方面的差异分析

Analysis of Difference for Old and New Accounting Principles in Fixed Assets ' Initial Measurement

分析认为，在初始计量时，一般应按历史成本进行计量，其“取得成本”往往就是其公允价值最好表现。

By analyzing the features of consumption-typed forestry ecological assets , a historical cost model is suggested for initial measurement .

第三，本文对排污权及环境负债的计量属性及初始计量、后续计量分别作出讨论。

Third , the paper discussed measurement of the emission rights and environmental liabilities .

关于存货初始计量的思考

On Thinking of Initial Measure of the Inventories

尽管反向并购日益增加，但反向并购商誉初始计量仍然有许多亟待解决的问题。

With the increasing reverse mergers , there are still many problems of goodwill measurement on reverse mergers in practice .

阐述股票期权初始计量的三种方法并分析后续计量时所涉及的两个问题，然后对这三种方法加以比较。

Three measurement methods of stock options are elaborated in this part : fair value based method , minimum value based method and intrinsic value based method .

而在反向并购商誉初始计量中如何更好地运用公允价值则与我国整个公允价值市场相关。

Besides how to better use the fair value on initial goodwill measurement of reverse mergers is related to the setting up of our fair value market .

服务负债应当按照公允价值进行初始计量，并作为上述对价的组成部分。

The service liability shall be subject to the initial measurement according to its fair value and shall be treated as an integrate part of the aforesaid consideration .

文章指出自创商誉应该予以确认，在自创商誉初始计量上对计量属性进行比较选择，认为未来现金流量现值最适合作为自创商誉的计量属性。

On the internally generated goodwill initial measurement , the author compare the measurement attribute and choose , thought the cash flow current value in the future will be most suitable measurement attribute .

本文不足之处在于未能提出我国反向并购商誉初始计量新计量方式或者改进方式而只是在准则对比和案例分析的基础上对反向并购商誉初始计量提出一些建议。

In addition , this article fails to put forward a new measurement method for goodwill measurement of reverse mergers and only make some suggestions on the basis of accounting standards comparisons and case analysis .

其次，分析了存在真实交易的资产或负债的初始计量和不存在真实交易的后续计量两种情况下公允价值的获取途径。

Then , the chapter analyzes access channels of fair value , including two cases : First , there is a real trading assets or liabilities of the initial measurement , and second , there is follow-up measurement without real transaction .

我国应在借鉴国外商誉会计处理理论和实践的基础上，结合我国商誉会计的现状，确认商誉，并选择适合我国国情的方法对合并商誉进行初始计量和后续计量。

We should combine accounting theory and practice of other countries with status of goodwill accounting in China , and then affirm positive goodwill , and also select a method fitted Chinese conditions , which can solve first-calculation and after-calculation of merged goodwill .

介绍了新企业会计准则中长期股权投资的初始计量，阐述了成本法和权益法的适用范围、核算方式及其相互转换，探讨了长期股权投资的减值处置方法。

This paper introduces the initial measurement of the long-term equity investment under the new accounting standard , expounds the applicability , accounting methods and mutual transformation of the cost method and equity method , and probes into the depreciation processing method for the long-term equity investment .

记录液氯瓶重量，并记录加氯初始量，便于计量；

Record weight of liquid chlorine cylinder and the initial chlorine dosage for the purpose of clear measurement ;

界定了商誉的初始确认依据和计量标准；确立了商誉的摊销方法与摊销期间。

Having defined the initial recognition basis and measurement standards and , having concluded the amortization method and amortization period .

而经理人股票期权的会计计量则因其同时具有金融衍生工具的性质，宜采用公允价值法，结合经理人股票期权的初始确认和终止确认进行初始计量和终止计量；

While ESO should be measured by fair value since it has the character of the derivative financial instrument which adopt the fair value measurement ;