英语翻译这次新准则的修改中,公允价值计量模式的运用成为了一大亮点.在投资性房地产采用公允价值计量模式之后,其公允价值与账面价值的差额直接计入当期损益.当房价上涨时,这一差额

英语翻译这次新准则的修改中,公允价值计量模式的运用成为了一大亮点.在投资性房地产采用公允价值计量模式之后,其公允价值与账面价值的差额直接计入当期损益.当房价上涨时,这一差额
英语翻译
这次新准则的修改中,公允价值计量模式的运用成为了一大亮点.在投资性房地产采用公允价值计量模式之后,其公允价值与账面价值的差额直接计入当期损益.当房价上涨时,这一差额可以增加上市公司的利润；而当房价下行时,其又会减少公司的利润.证券金融资产运用公允价值的计量是较多上市公司采用的计量模式.可供出售金融资产的公允价值变动计入资本公积,其增加或减少潜在的影响了上市公司的利润.而交易性金融资产的公允价值变动是计入当期损益,更加直接的影响当期上市公司的利润.

英语翻译这次新准则的修改中,公允价值计量模式的运用成为了一大亮点.在投资性房地产采用公允价值计量模式之后,其公允价值与账面价值的差额直接计入当期损益.当房价上涨时,这一差额
In this modification of the new criterion,just and sound value has measured the application of the mode and become a great light spot.After the investing in real estate adopts just and sound value to measure the mode,the difference between its just and sound value and book value is charged to the current period increase and decrease directly.When going up at the room rate,this difference can increase profits of the listed company; And when falling at the room rate,it will reduce profits of the company.The securities financial assets use the measurement of just and sound value to be the measurement mode that more listed companies adopt.The just and sound value change that is suitable for selling the financial assets is charged to the capital and accumulated commonly,its profit increasing or reducing the potential influence listed company.And the just and sound value change of trade financial assets is charging to the current period increase and decrease,more direct profit of listed company of current period of influence.

The new guidelines for changes in the fair value using a model of a bright spot. Investment in real estate using fair value model, its fair value and the difference between the book value directly inc...

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The new guidelines for changes in the fair value using a model of a bright spot. Investment in real estate using fair value model, its fair value and the difference between the book value directly included in the current profit and loss. When prices rise, this difference can increase the profits of listed companies, and when the prices down, will reduce the company's profits. Securities fair value of financial assets using the measurement is more listed companies using the measurement mode. To be sold, the fair value of financial assets included changes in capital surplus, increase or decrease its potential impact on the profits of listed companies. Financial assets and transactions of the changes in fair value is included in current profit and loss, more direct impact on the current profits of listed companies.

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