后续计量

投资性房地产后续计量模式选择研究

Research on Subsequent Measurement Model Choice of Investment Property

选择不同的投资性房地产后续计量的会计政策会导致不同的会计后果和经济后果，因此，对投资性房地产后续计量模式选择的探讨具有重要的现实意义。

Choosing different investment property subsequent measurement accounting policy will lead to different accounting consequences and economic consequences .

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 .

然而对于投资性房地产后续计量该采取怎样的计量属性理论界和实务界也各持己见。

But for the subsequent measurement of investment property to take what measurement attribute , theorists and practitioners disagree .

投资性房地产准则规定，企业在满足一定的条件时，可以采用公允价值对投资性房地产进行后续计量。

Investment property standard requires that if companies meet certain conditions , they can use the fair value model for subsequent measurement .

实际利率法应用中关键数据逻辑关系分析&以应付债券后续计量为例

Analysis on the Logic of Critical Data in the Application of Effective Interest Rate Method & A Subsequent Measurement to Bonds Payable for Example

采用成本模式计量的建筑物的后续计量，适用《企业会计准则第4号&固定资产》。

The Accounting Standards for Enterprises No. 4 - Fixed Assets shall apply to the follow-up measurement of a building measured through the cost pattern .

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 .

提出了投资性房地产后续计量应考虑持有目的且可同时采用两种计量模式。

This paper puts forward subsequent measure of investment property should choose both the cost model and fair value model in some condition , and should consider the holding objective factor .

无形资产减值测度是无形资产后续计量的重要理论和实务问题，它直接关系到企业无形资产减值准备的计提和利润质量。

The measuring of intangible assets devalue is an important part of intangible assets subsequent measurement in theory and practice , bearing on the drawing of intangible assets devalue preparation and the quality of income .

目前，公允价值已经成为了国际和美国会计准则计量基础的首选标准，并将其作为金融工具后续计量的主要属性。

At present , the fair value has become the United States generally accepted accounting principles and international accounting standards based on the preferred standard measurement and follow-up measurement of financial instruments as the primary attribute .

第三章，在对国内外无形资产计量准则和方法进行比较分析的基础上，设计相关指标体系对其价值进行计量，并对其后续计量提出相关改进建议。

Chapter 3 compares and analyzes the intangible criteria and methods of measurement at home and aboard , then designs related indicators to measure its value , and puts forward suggestions for the improvements of its subsequent measurement .

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 .

在资产弃置义务负债的后续计量方面，对因时间推移产生的负债增加费用、未来现金流量估计和折现率的变化进行调整。4.资产弃置义务会计处理的信息披露标准。

In terms of ARO subsequent measurement of liabilities , liabilities which arising from increasing over time costs and are changed in the estimation of future cash flows and the discount rate should be adjusted.4.The accounting standard of ARO information disclosure .

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 .

在理论和实务领域里，商誉与外购商誉的混淆表述使得商誉的概念已经被偷换为外购商誉，然而，外购商誉的后续计量方式无论是按期摊销、长期挂账还是减损测试，始终不能自圆其说。

Among the theoretic field and practice field , the mixed expression of " goodwill " and " purchased goodwill " has made a fraud exchange of the conceptions . However , after identification , no matter what accounting method used for measurement afterwards , none can justify itself .

其中的投资性房地产准则与原企业会计制度相比变化较大，它要求单独核算和反映投资性房地产，引入公允价值后续计量模式，且赋予企业对后续计量模式更大的选择权。

Compared with the original Accounting Standards , great changes have taken place in Investment Property Criteria , which requires accounting and reflecting the investment property separately , meanwhile , introducing the follow-up measurement model of fair value , and entitles the enterprise more choices for the follow-up measurement models .