Research on Fair Value in Financial Instruments Accounting 公允价值在金融工具会计中的应用研究
Research on the Fair Value Measurement System of the Listed Companies in China 我国上市公司公允价值衡量体系研究
Classification method of financial liabilities; and the method for determining the fair value of major financial liabilities. 金融负债的分类方法;主要金融负债公允价值的确定方法。
The definition of fair value retains the exchange price notion in earlier definitions of fair value. 公允价值的定义保留了原定义中对于成交价格的表述。
The Research on Fair Value and Its Application in Chinese Public Company 公允价值在我国上市公司中的运用状况研究
The Application of Fair Value Measurement in China's New Accounting Standards 我国新会计准则中公允价值计量的分析
Non-recurring profit and loss resulting from fair value measurement shows the ability of managers'facing market uncertainty. 公允价值计量产生的非经常性损益反映了经理人应对市场不确定性的能力。
The new guideline involved in the fair value of the range is very wide, and in enterprise practice but cautious attitude. 新准则中涉及公允价值的范围非常广,而在企业实际应用过程中却持谨慎态度。
The importance of fair value accounting to responsible systemic risk management is hard to overstate. 公允价值会计准则对负责任系统风险管理的重要性,怎么夸大都不为过。
A single definition of fair value, together with a framework for measuring fair value, should result in increased consistency and comparability in fair value measurements. 公允价值的定义,和计量公允价值的理论框架一起,势当强化公允价值计量的一贯性和可比性。
Empirical Study of Fair Value's Influence on the Performance of Listed Companies 公允价值对上市公司绩效影响的实证分析
Some argue that fair value accounting exacerbated the credit crisis. 一些人提出,公允价值会计准则加剧了此次信贷危机。
FASB defines impairment loss as the amount by which the carrying value exceeds an asset's fair value. FASB定义损害损失如数量被哪一运送的价值超过资产的公平价值。
The theoretical price/ sales growth ratio, after all, would be about one: fair value! 毕竟,理论上的股价/销售额增长比率大约为一:公平价值!
In the third part, it expounded the theory of fair value accounting system. 在第三部分,阐述了公允价值会计的理论体系。
Study on the Impact of Fair Value Measurement on the Business Performance in the Incomplete Market 不完全市场条件下公允价值计量对企业绩效的影响研究
There are many methods to assess the fair value of a share. 评估股票的合理价值有许多方法。
This view is that fair value should not be accused of being the chief culprit in the financial crisis, but need to reflect on and modify to solve the practice problems. 本文的观点是,公允价值计量不应该被指控是金融危机的罪魁祸首但需要反思和修改以解决实务中面临的问题。
Each identifiable asset and liability is measured at its acquisition-date fair value. 每一项可辨认资产和负债以其收购日的公允价值进行计量。
A standard objection is that if markets deviate from fair value, they must present chances for arbitrage. 一般的反对意见是,如果市场偏离公允价值,那么肯定会出现套利机会。
The measures for the confirmation of the fair value of the equity instruments. 权益工具公允价值的确定方法。
Study on Relevance of Fair Value and Accounting Earnings Quality 公允价值与会计收益质量相关性研究
Research on Relevant Theories of Fair Value Measurement and Financial Assets Impairment 公允价值计量和金融资产减值相关理论研究
Entrepreneurs mostly rely on repeat orders, and hence only succeed if they offer the market fair value. 企业家大多依赖回头客,因此只有在提供市场公允价值的情况下才能取得成功。
Technically, market price essence of fair value can present and control property value movement. 理论上而言,公允价值的“市场价格”本质实现了对产权价值运动的最佳反映和控制;
Application and Influence of Fair Value on Accounting Standard for Business Enterprises 公允价值在企业会计准则中的运用及影响
Another article in this issue of Fair Value deals with internal and external business risks that impact companies. 挤入公司,在和内在的和外部的生意公平价值交易的这一个议题的另外的一个文章的危险。
The Measurement Objective of Fair Value and the Relationship between Financial Objective and Accounting Objective 公允价值计量目标及其与财务和会计目标的关系
No system of disclosing the fair value of complex securities is perfect. 任何一个披露复杂证券公允价值的体系都不是完美的。