會計學外文翻譯--新會計準則下的公允價值計量模式-免費閱讀
【正文】 這些交易事項中對公允價值計量模式的采用，克服了因采用成本計價模式而對企業(yè)資產(chǎn)價值的低估的缺陷，從而可以更真實地反映企業(yè)的資產(chǎn)價值及經(jīng)營業(yè)績。此外，企業(yè)可以基于風險管理需要或為消除金融資產(chǎn)或金融負債在會計確認和計量方面存在不一致情況等，直接指定某些金融資產(chǎn)或金融負債以公允價值計量。XXXXX 大 學學生畢業(yè)設(shè)計（論文）外文譯文學生姓名：XXX學號：XXXXXXXX專業(yè)名稱：會計學譯文標題（中英文）: 新會計準則下的公允價值計量模式New Accounting Standards Under the Fair Value Measurement Model譯文出處: . New Accounting Standards Under the Fair Value Measurement Model. Journal of Accounting and Public Policy. :101114指導(dǎo)教師審閱簽名： 外文譯文正文：新會計準則下的公允價值計量模式《企業(yè)會計準則第3號投資性房地產(chǎn)》中規(guī)范的投資性房地產(chǎn)，是指能夠單獨計量和出售的，企業(yè)為賺取租金或資本增值而持有的房地產(chǎn)，包括已出租的建筑物、已出租或持有并準備增值后轉(zhuǎn)讓的土地使用權(quán)等。這些被列為公允價值計量的金融工具，其報告價值即為市場價值，且其變動直接計入當期損益。英文原文： New Accounting Standards Under the Fair Value Measurement Model fair value measurement of the investment real estate and its influence To the accounting standards for enterprises no. 3 in the specification of the investment real estate investment real estate, refers to be measured and sell, the enterprise for generating rent or capital appreciation and the real estate holdings, including the leased building, rent or hold and prepare the transfer of landuse right after the value. The criterion for the investment real estate pany provides cost model and the fair value pattern, two alternative measurement models. The cost of the investment real estate, mutatis mutandis under the mode of fixed assets and intangible assets de
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