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- Fair value measurement model 计量模式
- The IASB has today published educational guidance on the application of fair value measurement when markets become inactive. 国际会计准则理事会IASB今日就“市场低迷时期,公允价值计量规则的应用”发布“教育指导”。
- This Statement clarifies that a fair value measurement for a liability reflects its nonperformance risk (the risk that the obligation will not be fulfilled). 本准则进一步指出对于债务的公允价值计量应当反映其不履约风险(不履行债务的风险)。
- Author points out the transformation trend from mixed measuring model to the measuring model according to fair value and the applicative feasibility in China. 依照新会计准则以及国外有关公允价值模式的相关规定,对投资性房地产公允价值计量进行了比较分析。
- These disclosures will help to improve comparability between entities about the effects of fair value measurements. 上述披露有助于提高企业间关于公允价值计量效果的可比性。
- The Accounting Concept Framework Based on Fair Value Measurement 公允价值计量基础上的会计概念框架研究
- Projects that form a part of the MoU include but are not limited to consolidations, derecognition, fair value measurements, financial statement presentation, income taxes and leases. 我注意到,美国财务会计准则委员会和国际会计准则理事会最近敲定他们谅解备忘录的修订版本,规定的最后期限为2011年。
- This Statement defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. 本准则在定义公允价值的同时,构建了以公认会计准则计量公允价值的框架,并规定公允价值计量需要披露。
- A Study by Current Accounting Standards on the Fair Value Measurement 从现行会计准则看公允价值计量
- Analysis on the Necessary and Practical Condition of Using Fair Value Measurement in our Country 我国运用公允价值计量的必要性与现实条件分析
- Analysis on the Influence of the Fair Value Measurement on the Accounting Calculation 浅析公允价值计量对会计核算的影响
- International Comparison on the Determination of Employee Stock Option Compensation by Using Fair Value Measurement Methods 用公允价值法确定股票期权报酬成本的国际比较
- There are many methods to assess the fair value of a share. 评估股票的合理价值有许多方法。
- According to the DCF valuation model shows that the company's fair value to 13.76 yuan. 根据DCF估价模型显示,公司的合理价值为13.;76元。
- The paper proposes an improving risk measurement model from DaR and CDaR. 提出了一种改进的DaR、CDaR风险度量模型.
- According to the DCF valuation model shows that the company's fair value to 8.55 yuan. 根据DCF估价模型显示,公司的合理价值为8.;55元。
- fair value measurement 公允价值计量
- Can unreasonable quoted market prices be used as fair value? 显失公允的公市场报价能否作为公允价值?
- Genetic algorithm and partial least square method were used to determine the voidage measurement model. 遗传算法和偏最小二乘方法用来确定空隙率测量模型。
- The fair value accounting model is the best to measure the derivative financial instrumrnts.Also the fair value accounting model needs to be improved for its unreliability. 公允价值是衍生金融工具唯一相关的计量属性,但是公允价值也存在其不可靠的方面,有待进一步完善。
