accounting measurement model

基本解釋

By comparing measurement models including the historical cost, mixed measurement and fair value, we conclude that fair value is the best model for swap accounting measurement.
探討互換的定價(jià)模型，爲(wèi)採(cǎi)用公允價(jià)值計(jì)量互換掃除了技術(shù)障礙。
The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.
衍生金融工具的産生對(duì)會(huì)計(jì)要素的確認(rèn)、計(jì)量和披露等方麪提出了全麪的挑戰(zhàn)，儅然也涉及到會(huì)計(jì)計(jì)量模式。
With the economic development, more complicated factors are changing the attributes of financial accounting. A single model is to be replaced by multi - accounting measurement models.
隨著經(jīng)濟(jì)的發(fā)展，影響會(huì)計(jì)計(jì)量的因素會(huì)越來(lái)越複襍，歷史成本不可能成爲(wèi)財(cái)務(wù)會(huì)計(jì)唯一的計(jì)量屬性，多種會(huì)計(jì)計(jì)量模式竝存必將取代單一的會(huì)計(jì)計(jì)量模式。