计量属性

本文以IASB和FASB近几年对会计准则的不断改进和更新以及我国与国际会计准则的不断等效和趋同为背景，提出双重会计计量属性同时存在的可能性。

In this thesis , the IASB and FASB constantly improve and renew accounting in recent years , as well as our country with international accounting standards of equivalent and convergence for background constantly , put forward the double accounting measurement attributes possibly existing .

公允价值与其他计量属性关联性分析

Relatedness Analysis of the Sound Value and the Other Measurement Attributes

随后通过SEC三个月的调查，对公允价值计量属性的存废给出了明确的答案，更多的人支持公允价值计量属性的继续运用，但要加快对其理论与实务的研究。

Soon after , three-month investigation by SEC gave a clear answer about the abolition of the fair value measurement .

对临时项目库的分析发现生成的项目具有较合适的心理计量属性，M-AIG系统的重测信度达到0.83（P＜0.01）。

From the analysis of the temporary item bank , it is found that the generating item has more suitable psychological psychometric attributes and the test-retest reliability of M-AIG system reaches 0.83 ( p0.01 ) .

而计量属性的选择是会计计量的核心和关键。

While how to decide measurement attribute is the key point .

浅议新会计准则会计计量属性的突破

On the Breakthrough of Accounting Measurement Attribute of New Accounting Standards

资产和负债必须有相关的计量属性。

The asset and liability must have relevant measurement attributes .

次贷危机下公允价值计量属性的重新思考

Re-consideration on Fair Value Measurement Under the Background of Sub-prime Mortgage Crisis

企业合并会计的经济后果分析&兼论我国会计准则体系中计量属性的整合

An Analysis of Economic Consequences of Accounting for Business Combination

欠缺对于会计计量属性的全面、综合的研究。

Accounting measurement attributes are short of a comprehensive , integrated research .

金融工具会计准则公允价值计量属性研究

Study on the Fair Value Measurement Attribute of Financial Instrument Accounting Standard

应坚持公允价值的计量属性对创新金融交易进行计量；

The fair value principle should be insisted to calculate the financial transactions ;

公允价值计量属性下财务报告信息质量研究

Study on Financial Report Information Quality under Fair Value

浅析公允价值计量属性在会计实务中的应用

Application of Fair Value Measurement in Our Accounting Practice

税务会计计量属性及其与财务会计计量属性的比较

Measurement Attributes of Tax Accounting and Comparison with Measurement Attributes of Financial Accounting

现就新准则中公允价值的计量属性进行探讨。

The measurement properties of fair value in the new principles are discussed .

2000年到2007年，公允价值计量属性得到广泛运用。

The fair value measurement attribute is widely used from 2000 to 2007 .

财务会计计量属性的比较及选择

The Comparison and Choice of the Nature Financial Accounting

其中，最大的变化之一是重新引入了公允价值计量属性。

One of the biggest changes is the adoption of fair-value measurement attribute .

这一危机事件直接促使了公允价值计量属性的产生。

The crisis led directly to the production of fair value measurement attribute .

会计计量属性问题是理论界一个古老而又永恒的话题。

The measurement attributes question is an ancient and eternal topic in theorists .

员工股票期权计量属性的国际动态及对我国的启示

International development of measurement attribute of employee stock option and inspiration to China

第三，本文对排污权及环境负债的计量属性及初始计量、后续计量分别作出讨论。

Third , the paper discussed measurement of the emission rights and environmental liabilities .

公允价值仍是有用的计量属性。

Fair value measurement is still useful properties .

谨慎应用公允价值计量属性的再思考

Rethinking of the Quality of Fair Value Measurement

研究表明，新会计准则执行层面产生经济后果的主要原因是公允价值计量属性的全面导入。

The studying result is that main reason is introducing fair value measurement comprehensively .

新旧会计准则公允价值计量属性比较及应用研究

The Comparation of Old and the New Fair Value Accounting Standards and Its Application

对于不同的项目需选择合适的计量属性进行计量。

Different project chooses different measurement to measure .

决策中的延迟选择行为递延法以历史成本为计量属性，税率变动不调整导致暂时性差异转回期间不配比。

The Choice Deferral in Decision Making Deferral method was calculated with historical cost .

论会计计量属性的发展与变迁

The Development and Change of Accounting Measurement Attributes