有关会计的短文,求好心人翻译一下
来源:百度知道 编辑:UC知道 时间:2024/06/25 12:53:13
不要在线翻译!!!
Fair value accounting has been a hot issue in the study. 1 January, 2007 implementation of new accounting standards of China's use of a large number of fair value of fair value accounting standards in China's new application will help China's international convergence of accounting standards and better play its role . In this paper, starting from the properties of accounting measures, first introduced the concept of fair value and fair value measurement as a measurement attribute and other attributes of the relationship. And then selected for investment real estate, financial instruments, non-monetary assets in exchange for debt restructuring and non-same business combination under the control of the five specific accounting standards to analyze the specific criteria in the fair value of the application will be enterprise's financial situation, operating results What changes. Finally, the analysis of fair value gains and losses on the impact of business on the basis