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)行的債券或承擔其他債務(wù)支付的手續(xù)費、傭金等,應(yīng)當計入所發(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。