公允价值
- 网络value;fair value;fair market value;fairvalue
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在此背景下,FASB与IASB纷纷补充和完善了公允价值计量准则,逐步规范了公允价值计量属性的运用。
In this context , FASB and IASB improved the fair value measurement standard , and gradually standardized the use of fair value .
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在高盛(goldmansachs),我们每天都会计算所持头寸的公允价值,因为如果市场价格没有反映在账面上,我们就不知道该如何评估和管理风险。
At Goldman Sachs , we calculate the fair value of our positions every day , because we would not know how to assess or manage risk if market prices were not reflected on our books .
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本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上,分析了当前公允价值计量研究的关键问题。
After tracking the recent research on the calculation of fair value by IASB and FASB , this paper analyzes the key issues in this aspect .
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从2008年开始,FASB和IASB在各方压力下开始对公允价值进行了重新思考和澄清,承诺并已经开始着手财务报告改革。
Since 2008 , FASB & IASB began to reconsider on the Fair Value and promised to do reform financial report under the related parties ' pressure .
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随着国际会计准则被广泛接受《,国际会计准则第39号》(IAS39)中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。
With International Accounting Standard being accepted widely , the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39 .
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从而厘清了价值相关性研究与公允价值应用范围之间的关系。第三,引入噪声交易者,重新思考了Ohlson模型的构建。
Thus we can clear relationship between the value relevance research and the application scope of fair value the . Thirdly , through the introduction of noise trader , this paper rethinks the Ohlson models .
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本文研究了B股公司按国际会计准则第39号(IAS39)披露公允价值的股价反映,以及公允价值揭示对会计信息价值相关性的影响。
This study investigates how fair value of investments disclosed under IAS 39 is reflected in share prices and how the disclosure influences the value relevance of accounting information .
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对用于套期保值的期汇合约,企业是打算持有到到期日的,按IASC的倾向意见一般是按初期确认的公允价值来计量,这实际上是在报告日仍然保持历史成本的计量属性。
To use as hedge forward contract , enterprise are going to possess to the end , IASC 's opinion refer to compute as spot evenhanded value , this is keeping diachronic costing computation on the report day as fact .
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公允价值计量及其在新企业会计准则中应用的思考
Fair Value and its Implement in the New Financial Accounting Standard
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公允价值、专业判断与会计风险
An Analysis of Fair Value , Accounting Judgment and its Risk
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各界人士对公允价值认识不同,对于公允价值的褒贬不一。
Public awareness and judgments on the fair value are different .
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采用公允价值进行会计计量。
The last is accounting measurement should adopt fair value attribute .
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保险负债公允价值计量的问卷调查
A Survey on the Application of Fair Value to Insurance Liabilities
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公允价值计量与会计稳健性的关系研究
The Study on the Relationship between Fair Value and Accounting Conservatism
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金融危机对公允价值会计的冲击及启示
The Impact of Financial Crisis to Fair Value Accounting and Enlightenment
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公允价值计量模式在投资性房地产中的应用
The Application of Fair Value Measurement in the Investment Real Estate
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一些人提出,公允价值会计准则加剧了此次信贷危机。
Some argue that fair value accounting exacerbated the credit crisis .
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权益估价、会计信息、公允价值:模型与启示
Equity Valuation 、 Accounting Information 、 Fair Value : Model and Implication
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公允价值级次:逻辑理念、实务应用及标准制定
Fair Value Hierarchy : Logical Notion , Practical Application and Standard Formulation
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公允价值计量模式及其在我国的应用
Fair Value Measurement Model and Its Application in Our Country
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公允价值会计:以历史和环境为视角的研究
Fair Value Accounting : Studying From the Perspective of History and Environment
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第二章主要阐述公允价值的基本理论知识。
Chapter II describes the fair value of the basic theoretical knowledge .
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公允价值计量对我国银行业的影响分析
The Impact of Fair Value Measurement on Chinese Bank Industry
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我国也在现行会计准则中谨慎地全面运用公允价值。
It is used in current Chinese accounting standards carefully and fully .
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在等待期内如果所确认的股票期权报酬费用的可行权股票数、公允价值等发生变动则应予以调整,即予以股票期权的再确认。
Not all the stock options should be recognized as compensation cost .
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非货币性资产交换中公允价值计量的条件应用
On Requirements for Fair Value Measurements in Non-monetary Property Exchange
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公允价值在企业会计准则中的运用及影响
Application and Influence of Fair Value on Accounting Standard for Business Enterprises
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公允价值会计的问题还不仅于此。
That is not the only problem with fair-value accounting .
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论公允价值运用的市场条件与会计判断
On the Use of Fair value of Market Conditions and Accounting Judgments
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贷款资产公允价值计量:动态、进展与启示
Fair Value Measurement of Loan Assets : Dynamic , Development and Revelation