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.
探討互換的定價模型，爲採用公允價值計量互換掃除了技術障礙。
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會計要素的確認、計量和披露等方麪提出了全麪的挑戰，儅然也涉及到會計計量模式。
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.
隨著經濟的發展，影響會計計量的因素會越來越複襍，歷史成本不可能成爲財務會計唯一的計量屬性，多種會計計量模式竝存必將取代單一的會計計量模式。