The business reputation upon initial measurement shall be measured on the basis of its costs minus the accumulative impairment provisions 初始確認后的商譽,應(yīng)當(dāng)以其成本扣除累計減值準備后的金額計量。
If using a calibrated template for marking and measuring in percent dimensional change directly , an initial measurement is not needed 如果使用一塊校準過的并可直接測量尺寸變化百分率的模板作標記,初始尺寸是沒必要的
The service liability shall be subject to the initial measurement according to its fair value and shall be treated as an integrate part of the aforesaid consideration 服務(wù)負債應(yīng)當(dāng)按照公允價值進行初始計量,并作為上述對價的組成部分。
The bonds issued for a business combination or the handling fees , commissions and other expenses for assuming other liabilities shall be recorded into the amount of initial measurement of the bonds or other debts 為企業(yè)合并發(fā)行的債券或承擔(dān)其他債務(wù)支付的手續(xù)費、傭金等,應(yīng)當(dāng)計入所發(fā)行債券及其他債務(wù)的初始計量金額。
Their main differences are mainly embodied in the aspects of application range of the accounting standard , the initial measurement of long - term equity investment , the subsequent measurement and disclosure of long - term equity investment , etc 新舊投資準則的不同主要體現(xiàn)在準則的適用范圍、長期股權(quán)投資的初始計量、長期股權(quán)投資的后續(xù)計量和披露等方面。
An initial measurement is carried out and the result shows that the bolometer is still sensitive to the infrared signal even the intensity of the signal source is very weak , if the bolometer is in a proper temperature 初步的測量表明,在最佳工作溫度點附近,器件對信號具有靈敏的響應(yīng)。這就為器件的進一步測量和制作奠定了基礎(chǔ),也為熱探測、熱成像等工作的進行提供了可能。
Further more , the measurement of the financial derivatives includes initial measurement and subsequent measurement , this paper expounds that the fair value is the only accounting measurement attribute of the financial derivatives 。 finally , we analyze accounting measurement of the financial derivatives 衍生金融工具的會計計量包括初始計量和后續(xù)計量,公允價值是衍生金融工具唯一相關(guān)的會計計量屬性。文章最后對衍生金融工具公允價值計量的相關(guān)問題作了詳細的討論,認為公允價值計量在理論上具有可操作性,實施公允價值計量是大勢所趨。