现值会计
- 网络current value accounting
现值会计-
现值会计下的土地价值
Land value under current value accounting
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未来现金流量现值的会计计量
Accounting Measurement of Present Value of Future Cash Flow
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现值和公允价值会计：21世纪财务变革的重要前提
Present Value and Fair Value Accounting : Important Premise of Corporation Finance Transform in 21st Century
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而公允价值是一个复合的会计计量属性，是基于现值与价值的会计计量，是价值计量基础的实现形式。
The fair value is a composite of the accounting measurement attributes , is based on the present value and the value of accounting measurement is based on the realization of value .