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，為采用公允價(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.
衍生金融工具的產(chǎn)生對會計(jì)要素的確認(rèn)、計(jì)量和披露等方面提出了全面的挑戰(zhàn)，當(dāng)然也涉及到會計(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，影響會計(jì)計(jì)量的因素會越來越復(fù)雜，歷史成本不可能成為財(cái)務(wù)會計(jì)唯一的計(jì)量屬性，多種會計(jì)計(jì)量模式并存必將取代單一的會計(jì)計(jì)量模式。