英语翻译摘要：2006年2月财政部颁发了新的会计准则，要求2007年1月1日起在上市公司执行。其最大的变化就是全面引入了公允价值计量属性，新准则体系在金融工具、投资性房地产、非共同

英语翻译摘要：2006年2月财政部颁发了新的会计准则，要求2007年1月1日起在上市公司执行。其最大的变化就是全面引入了公允价值计量属性，新准则体系在金融工具、投资性房地产、非共同
英语翻译
摘要：2006年2月财政部颁发了新的会计准则，要求2007年1月1日起在上市公司执行。其最大的变化就是全面引入了公允价值计量属性，新准则体系在金融工具、投资性房地产、非共同控制下的企业合并、债务重组和非货币性交易等方面均又广泛采用了“公允价值”。公允价值一直是一个颇受争议的会计计量属性，2008年全球金融危机,一方面暴露了决策者的决策错误,另一方面也暴露了公允价值自身的缺陷。而我国在运用公允价值方面也是一波三折，研究和解决在会计实务中公允价值计量遇到的现实问题，有利于充分发挥公允价值在我国新会计准则中的计量属性的作用。不好意思，太急了没打出来后面的。

英语翻译摘要：2006年2月财政部颁发了新的会计准则，要求2007年1月1日起在上市公司执行。其最大的变化就是全面引入了公允价值计量属性，新准则体系在金融工具、投资性房地产、非共同
Abstract:
In Feb,2006,the Ministry of Finance issued New Accounting Standards,The biggest change is the introduction of the fair value measurement properties,new standards system in financial instruments,investment of real estate,enterprises that are not under common control with,debt restructuring,and non-monetary transactions are also widely used in areas such as the "fair value".Fair value accounting measurement property has always been a rather controversial,in 2008 the global financial crisis,decision errors exposed policy makers on the one hand,on the other hand also exposed the defects of the fair value of its own.And in the use of fair value in China are also setbacks,research and address fair value measurements in the accounting practice reality of the problems encountered,to give full play to the fair value measurement of properties in the new accounting standards in China .

word 工具里就有翻译
Summary: February 2006 the Ministry of Finance issued a new accounting standard, requirements on January 1, 2007 in the listed companies. The biggest change is the introduction of th...

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word 工具里就有翻译
Summary: February 2006 the Ministry of Finance issued a new accounting standard, requirements on January 1, 2007 in the listed companies. The biggest change is the introduction of the fair value measurement properties, new standards system in financial instruments, investment of real estate, enterprises that are not under common control with, debt restructuring, and non-monetary transactions are also widely used in areas such as the "fair value". Fair value accounting measurement property has always been a rather controversial, in 2008 the global financial crisis, decision errors exposed policy makers on the one hand, on the other hand also exposed the defects of the fair value of its own. And in the use of fair value in China are also setbacks, research and address fair value measurements in the accounting practice reality of the problems encountered, to give full play to the fair value measurement of properties in the new accounting standards in China

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