On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
In 2006, Ministry of Finance modified the enterprise accounting standards, and the application and measurement of fair value became a highlight in the modification.
2006年，财政部对企业会计准则进行了修订，公允价值的运用、计量成为此次修改中的一大亮点。
Then it introduces the application of fair value in International and American Accounting Standards and its enlightenment to China.
然后，介绍了公允价值在国际会计准则和美国会计准则的应用情况及其对我国的启示。
Chinese Accounting Standards has been introduced fair value measurement since 1997. We have experienced three stages of advocating, avoidance and re-introduction.
我国会计准则自1997年引入公允价值计量后，经历了提倡、回避和重新引用三个阶段。
Finally, some problems and countermeasures have been put forward in practical application of fair value, based on the introduction about application and influence of our new Accounting Standards.
最后，对公允价值在我国新会计准则中的应用及影响进行了介绍，并在此基础上提出了公允价值在我国实际应用中面临的问题及对策。
The results also provide empirical evidence for the use of fair value in the new Accounting Standards of China.
这为我国新准则中引入公允价值计量的合理性提供了经验证据。
The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.
因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。
New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.
新会计准则广泛采用了公允价值计量属性，充分体现了我国会计准则与国际会计准则接轨的趋势。
In February 2006, China's Ministry of Finance released a new system of accounting standards, which incorporates fair value measurements to a certain extent and to a certain degree.
我国财政部于2006年2月发布了新会计准则体系，也在一定范围内和一定程度上引入了公允价值计量。
The concept of fair value has been massively introduced in our country's new accounting standards which were issued in 2006.
我国在2006年发布的新会计准则体系中大量引入了公允价值。
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
Fair value often appears in accounting standards and practice of some countries as well as the shift of attitude for fair value in world main standards setting organizations.
随着世界各主要会计准则制定机构对公允价值态度的转变，公允价值开始在各国会计准则和实务中频频出现。
February 2006 China promulgated the new accounting standards, that again fair value as the gauging property in accounting, the fair value of related issues once again become the focus of attention.
2006年2月我国在新颁布的会计准则中重新将公允价值列为会计计量属性之一，再一次将公允价值的相关问题放在了聚光灯下。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
Mean while, China in the absence of a separate "Enterprise Accounting Standards No. x x -Fair Value Measurements" case, actually, "in advance to" have the "advanced" fair value auditing standards.
尤为值得关注的是：我国在缺乏单独的公允价值会计准则的情况下，却提前发布了“先进的”公允价值审计准则。
Until new accounting standards were established on January 2006, fair value was confirmed again.
直到2006年2月，我国新准则的颁布，才重新肯定了公允价值的地位。
Until new accounting standards were established on January 2006, fair value was confirmed again.
直到2006年2月，我国新准则的颁布，才重新肯定了公允价值的地位。
应用推荐