求助翻译摘要(不要机译)

Attribute measurement is the core issue of accounting measures, the new accounting standards of China's reform and a major bright spot is that the introduction of fair value measurement attribute, fair value accounting information to improve the relevance of which were widely used, the fair value accounting is the development trend of international accounting, In this context, our research in its application of accounting standards is of great significance.This article explores the meaning of fair value in the context of our application, as well as the problems faced by its history and is defined as the cost of corresponding measures attributes, the fair value of the property in the use of certain proposals put forward in order to promote fair value In practice, the practical.