fair value measurement attribute 公允价值计量属性
Then it expounds how to transfer value to price, accounting use fair value as a measurement attribute and the meanings of fair value.
接着又从经济学的角度对价值转化为价格、会计学引入公允价值作为计量属性以及公允价值的涵义进行了阐述。
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。
The last is accounting measurement should adopt fair value attribute.
采用公允价值进行会计计量。
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