accounting measurement model

基本解释

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.
探讨互换的定价模型，为采用公允价值计量互换扫除了技术障碍。
The formation of derivatives had comprehensive challenge in the accounting elements of recognition, measurement and disclosure, of course, accounting measurement model was included.
衍生金融工具的产生对会计要素的确认、计量和披露等方面提出了全面的挑战，当然也涉及到会计计量模式。
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.
随着经济的发展，影响会计计量的因素会越来越复杂，历史成本不可能成为财务会计唯一的计量属性，多种会计计量模式并存必将取代单一的会计计量模式。