會計學(xué)外文翻譯--新會計準(zhǔn)則下的公允價值計量模式(參考版)
2024-09-02 09:11本頁面
【正文】 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。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 val
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