英语翻译that an entity incorporate into fair value measurements used in the impairment tests the effects of any changes in estimates resulting from the consideration of subsequent evidence if the information would not have been considered by mark
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英语翻译that an entity incorporate into fair value measurements used in the impairment tests the effects of any changes in estimates resulting from the consideration of subsequent evidence if the information would not have been considered by mark
英语翻译
that an entity incorporate into fair value measurements used in the impairment tests the effects of any changes in estimates resulting from the consideration of subsequent evidence if the information would not have been considered by market participants at the measurement date.
英语翻译that an entity incorporate into fair value measurements used in the impairment tests the effects of any changes in estimates resulting from the consideration of subsequent evidence if the information would not have been considered by mark
这是一条关于accounting的文章,原文是
The proposed amendments also would eliminate the requirement that an entity incorporate into fair value measurements used in the impairment tests the effects of any changes in estimates resulting from the consideration of subsequent evidence if the information would not have been considered by market participants at the measurement date.
修订建议也将消除下面的情况,某个实体(因素)被纳入公允价值减值计算,该实体(因素)出于对下面这个证据的考虑,需要逐一测试对估计结果效果的一切变化:如果信息在测试期内没有被市场参与者考虑在内.
专业术语太多,很难理解
实体纳入公允价值减值用于测量测试在随后的证据,如果信息不会被考虑市场参与者在计量日审议结果的估计任何变化的影响。
一个实体纳入在亏损中使用的公允价值测量将检验在评估中因为对后于后续证据的考虑而引起的任一变动的影响,除非这一信息在测量日期被市场参与者所考虑。
这一个实体纳入公允价值测量减值测试中使用的任何变动的影响,在估计造成的考虑后续的证据如果信息不会被认为是市场参与者测量日期。