part iii analyzes the disclosure mode of fair value in new accounting principles and brings up some novel disclosure mode;
其四是阐述了公允价值会计寻租理论,通过安然事件的分析为该理论提供了案例基础;
new accounting principles were released by the ministry of finance recently. 4 clauses of which applied to financial enterprises will impose great impact on accounting and management of banks.
财政部近期颁布了新的企业会计準则,其中有4项準则主要适用于金融企业。这将对我国商业银行的会计工作及经营管理产生重要影响。
the measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
新会计準则中引入了公允价值的计量属性,使投资收益核算方法有所改变,但没有改变投资收益的数额。