|
關(guān)注:1
2013-05-23 12:21
求翻譯:新會計準(zhǔn)則的頒布把公允價值計量重新引入了會計實(shí)務(wù),公允價值觀成為新準(zhǔn)則體系中的一個亮點(diǎn)。同時為了防止公允價值被濫用而出現(xiàn)操縱利潤的行為,準(zhǔn)則又“人為”謹(jǐn)慎地規(guī)定了公允價值的使用前提,也就是公允價值應(yīng)當(dāng)能夠“可靠取得與計量”。文章講述了公允價值的定義,對會計事項(xiàng)產(chǎn)生的影響,如:投資性房地產(chǎn)、企業(yè)合并、債務(wù)重組、非貨幣性資產(chǎn)交易等。并對公允價值在我國企業(yè)會計信息運(yùn)用的問題進(jìn)行解讀。是什么意思?![]() ![]() 新會計準(zhǔn)則的頒布把公允價值計量重新引入了會計實(shí)務(wù),公允價值觀成為新準(zhǔn)則體系中的一個亮點(diǎn)。同時為了防止公允價值被濫用而出現(xiàn)操縱利潤的行為,準(zhǔn)則又“人為”謹(jǐn)慎地規(guī)定了公允價值的使用前提,也就是公允價值應(yīng)當(dāng)能夠“可靠取得與計量”。文章講述了公允價值的定義,對會計事項(xiàng)產(chǎn)生的影響,如:投資性房地產(chǎn)、企業(yè)合并、債務(wù)重組、非貨幣性資產(chǎn)交易等。并對公允價值在我國企業(yè)會計信息運(yùn)用的問題進(jìn)行解讀。
問題補(bǔ)充: |
|
2013-05-23 12:21:38
New accounting standards issued by the fair value of the re-introduction of accounting practices, fair values ??of the new standards system in a bright spot. Meanwhile, in order to prevent abuse arising from fair value to manipulate the behavior of profits, guidelines and "artificial" carefully prov
|
|
2013-05-23 12:23:18
正在翻譯,請等待...
|
|
2013-05-23 12:24:58
New accountant the criterion promulgation has introduced the fair and just value measurement accountant the practice, the fair and just values become in the new criterion system a luminescent spot.Simultaneously in order to prevent the fair and just value is abused appears the operation profit the b
|
|
2013-05-23 12:26:38
Promulgation of new accounting standards reintroduced the fair value accounting practice that fair values become a bright spot in the new guidance system. At the same time in order to prevent abuse of the fair value of the occurrence of Act of manipulating profits, guidelines and "man-made" carefull
|
|
2013-05-23 12:28:18
Promulgation of new accounting standards reintroduced the fair value accounting practice that fair values become a bright spot in the new guidance system. At the same time in order to prevent abuse of the fair value of the occurrence of Act of manipulating profits, guidelines and "man-made" carefull
|
湖北省互聯(lián)網(wǎng)違法和不良信息舉報平臺 | 網(wǎng)上有害信息舉報專區(qū) | 電信詐騙舉報專區(qū) | 涉歷史虛無主義有害信息舉報專區(qū) | 涉企侵權(quán)舉報專區(qū)