會(huì)計(jì)學(xué)外文翻譯--新會(huì)計(jì)準(zhǔn)則下的公允價(jià)值計(jì)量模式-資料下載頁
2025-08-22 09:11本頁面
【正文】 sactions or events at the fair value measurement model, is mainly focuses on the principle of form of nature. For example, between enterprise is mercial in nature, the exchange of nonmonetary assets by the fair value measurement for a change of assets, and the enterprise is essentially confirmed the nonmonetary assets purchased sell and sell, the fair price and the price difference for carrying the enterprise earnings. And in the same business accounting according to the old book cost under only, can39。t be fair value and the book value of the difference between profit for the pany confirmed, Similarly, if the enterprise in debt restructuring of the debts to the fair value of the nonmonetary assets than its carrying value of the part with higher saving, can increase the current debt profits, In the mon under the control of the merger of enterprises, the pay of assets and liabilities incurred or assumed by its book value of the fair value of the balance, reflected in the profits and losses of the current period of enterprises. These transactions in matters of the fair and equitable value measurement model, overe by using the cost for the pattern of valuation of enterprise assets value and the defects, which can be underestimated more reflect the enterprise value of the assets and business performance.3
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