名义货币单位
- 网络Nominal monetary unit;units of nominal currency;nominal unit of money;nominal currency unit
名义货币单位
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按名义货币单位计量
Measurements in nominal monetary units
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指出如下观点:林地资产应确认为不动产的固定资产,林地使用权转让应确认为无形资产,林地资产的计量模式应选择名义货币作为计量单位,历史成本或公允价值应作为其计量基础。
In respect of recognition and measurement , forestland asset should be regard as fixed asset , and converting forestland right should be regard as intangible asset . Module of forestland asset measurement should be made of nominal monetary unit and historical cost or fair value basis .