公允价值计量 - 翻译成英语

• fair value measurement
• are measured at fair value
• fair value measurements

在 中文 中使用 公允价值计量 的示例及其翻译为 英语

作为对最近讨论的回应，国际会计准则理事会继续努力提高对公允价值计量的要求。
Responding to recent debates, IASB has continued its efforts towards improving requirements on fair value measurement.

他指出，金融危机暴露了在应用公允价值计量要求方面的各种挑战。
He noted that the financial crisis had revealed various challenges in applying fair value measurement requirements.

最后一位发言者代表尼日利亚会计准则委员会，他说明了尼日利亚在应用公允价值计量要求方面遇到的挑战。
The last speaker, who represented the Nigerian Accounting Standards Board, described the challenges to applying fair value measurement requirements in Nigeria.

国际会计准则第41号--农业》和《国际财务报告准则第13号--公允价值计量》-生物资产的估值.
LAS 41, Agriculture and IFRS 13 Fair Value Measurement- Valuation of biological assets.

此讨论文件关于IASB对已在现行国际财务报告准则中涉及公允价值计量的项目如何使用公允价值计量的初步观点。
The Discussion Paper sets out the IASB's preliminary views on how to measure fair values when fair value measurement is already prescribed under existing IFRSs.

准则》中公允价值计量要求的实际适用在案例所涉各国存在着技术挑战。
The practical application of fair value-based measurement requirements in IFRS presents technical challenges in all countries covered by the case studies.

IASB发布对IAS12的修订，以澄清就以公允价值计量的债务工具相关的未实现损失确认递延所得税资产.
IASB proposes amendments to IAS 12 to clarify the recognition of deferred tax assets for unrealised losses related to debt instruments measured at fair value.

国际财务报告准则金融工具领导合伙人AndrewSpooner与RobertBruce讨论了IASB新公允价值计量准则。
Andrew Spooner, lead IFRS partner on financial instruments, discusses the new IASB standard on fair value measurement with Robert Bruce.

对比国际成熟市场，在投资领域应当都采取盯市制度，以公允价值计量。
Compared with the international mature market, the mark to market system should be adopted in the investment field to measure at fair value.

为了应对金融危机，国际会计准则理事会启动了许多项目，例如公允价值计量和金融工具项目。
In response to the financial crisis, IASB has launched a number of projects, such as fair value measurement and financial instruments.

在作出会计估计时使用的重大假设（包括与公允价值计量相关的假设）是合理的；.
V Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

对《国际财务报告准则第13号--公允价值计量》（IFRS13）的实施后复核：征求信息反馈现预期为2018年1月（之前为2017年12月）；.
Post-implementation review of IFRS 13 Fair Value Measurement- request for information feedback is now expected in January 2018(previously set to December 2017).

这类金融资产在每个报告日按公允价值计量，其变动在财务执行情况表的盈余或赤字中确认其变动计入《财务业绩表》中的盈余或赤字。
Financial assets in this category are measured at fair value on each reporting date, and changes therein are recognized in surplus or deficit in the statement of financial performance.

公允价值计量在公允价值结构中的级别归类以对公允价值计量重要性程度最低的信息为准。
The level in the fair value hierarchy within which the fair value measurement is categorized is determined on the basis of the lowest level of information that is significant to the fair value measurement.

他指出，非流动性市场在发展中国家较为普遍，公允价值计量多半有可能以2级和3级的投入为基础。
He indicated that illiquid markets were more common in developing countries and that most fair value measurements were likely to be based on Level 2 and 3 inputs.

这类金融负债在每个报告日按公允价值计量，其变动计入《财务业绩表财务执行情况表》中的盈余或赤字。
Financial liabilities in that category are measured at fair value at each reporting date, and changes therein are recognized in surplus or deficit in the statement of financial performance.

由美国财务会计准则委员会（FASB）审议流动性在公允价值计量中的影响，包括是否有必要提供额外的应用和/或披露指引.
Examination by the FASB of the impact of liquidity in the measurement of fair value, including whether additional application and/or disclosure guidance is warranted.

一位与会者举例说明他的国家的中央银行向《国际财务报告准则》过渡的情况，由于公允价值计量，得到了相当多的收益。
One participant cited as an example the transition of the central bank in his country to IFRS, which had resulted in a considerable gain due to fair value measurement.

年2月16日：IFRS聚焦-IASB发布对IAS12的修订，以澄清就以公允价值计量的债务工具相关的未实现损失确认递延所得税资产.
IFRS in Focus- IAS 12 amendments to clarify the recognition of deferred tax assets for unrealised losses related to debt instruments measured at fair value.

公允价值计量（IASB-FASB）.
Fair Value Measurement(IASB-FASB).