英语翻译这次新准则的修改中,公允价值计量模式的运用成为了一大亮点.在投资性房地产采用公允价值计量模式之后,其公允价值与账

In this modification of the new criterion,just and sound value has measured the application of the mode and become a great light spot。After the investing in real estate adopts just and sound value to measure the mode,the difference between its just and sound value and book value is charged to the current period increase and decrease directly。When going up at the room rate,this difference can increase profits of the listed company; And when falling at the room rate,it will reduce profits of the company。The securities financial assets use the measurement of just and sound value to be the measurement mode that more listed companies adopt。The just and sound value change that is suitable for selling the financial assets is charged to the capital and accumulated commonly,its profit increasing or reducing the potential influence listed company。And the just and sound value change of trade financial assets is charging to the current period increase and decrease,more direct profit of listed company of current period of influence。