公允价值测量------外文翻译.doc
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公允价值测量------外文翻译,1．在2006年二月，国际会计准则委员会(iasb)和美国财务会计标准委员会(fasb)公布了再断言他们对美国公认会计原则(gaap)和国际的金融报告标准(ifrss)的集中承诺的一个备忘录和对他们的发展中高级质量的被分享的目的，公共的为全球的使用资本市场的会计准则。集中工作在备忘录中被宣布的节目反映为使用ifrss，...
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1．在2006年二月，国际会计准则委员会(IASB)和美国财务会计标准委员会(FASB)公布了再断言他们对美国公认会计原则(GAAP)和国际的金融报告标准(IFRSs)的集中承诺的一个备忘录和对他们的发展中高级质量的被分享的目的，公共的为全球的使用资本市场的会计准则。集中工作在备忘录中被宣布的节目反映为使用IFRSs，而且在美国被登记的非美国公司为调节需要的拆迁以IASB、FASB和欧盟委员会在请教被美国证券交易管理委员会发展的“路线图”的设定标准上下文。工作节目关于测量公允价值包括一个计划。
2．FASB最近已经发行『财务会计准则汇编』157号公允价值测量(SFAS 157)，在那里在备忘录被公布了之前，工作前进得好。SFAS 157 连同为美国GAAP测量公允价值的架构一起建立一种公允价值的定义。IASB关于在IFRSs测量公允价值辨认出对指导的需要了和为增加的集中用美国GAAP。结果，IASB决定为它的熟虑以FASB的标准作为出发点。作为它的计划的第一个阶段，IASB在被包含在SFAS 157的主要的发行上正在这讨论证券中出版它的初步视野。
3．IASB计划连同讨论稿的发展在这讨论证券上举行回合表格的会议。如果你对参加一个回合表格的会议感兴趣，请在对这邀请的你的回应指出发表评论。请注意，因为时间安排和场地拘束，正在指出一个利息可能能够参加的不是所有的人。
4．IASB将会考虑反应至这邀请发表评论和在公允价值测量上发展IFRS的一个讨论稿方面相关的回合表格的讨论。讨论稿将会被明确地为IFRSs的申请准备。虽然SFAS 157 的食品可能被用
1.In February 2006 the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) published a Memorandum of Understanding reaffirming their commitment to the convergence of US generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRSs) and to their shared objective of developing high quality, common accounting standards for use in the world’s capital markets. The convergence work programme set out in the Memorandum reflects the standard-setting context of the ‘roadmap’ developed by the US Securities and Exchange Commission in consultation with the IASB, FASB and European Commission for the removal of the reconciliation requirement for non-US companies that use IFRSs and are registered in the US. The work programme includes a project on measuring fair value.
2.The FASB has recently issued Statement of Financial Accounting Standards No.157 Fair Value Measurements (SFAS 157), on which work was well advanced before the Memorandum of Understanding was published. SFAS 157 establishes a single definition of fair value together with a framework for measuring fair value for US GAAP. The IASB recognised the need for guidance on measuring fair value in IFRSs and for increased convergence with US GAAP. Consequently, the IASB decided to use the FASB’s standard as the starting point for its deliberations. As the first stage of its project, the IASB is publishing in this discussion paper its preliminary views on the principal issues contained in SFAS 157.
2．FASB最近已经发行『财务会计准则汇编』157号公允价值测量(SFAS 157)，在那里在备忘录被公布了之前，工作前进得好。SFAS 157 连同为美国GAAP测量公允价值的架构一起建立一种公允价值的定义。IASB关于在IFRSs测量公允价值辨认出对指导的需要了和为增加的集中用美国GAAP。结果，IASB决定为它的熟虑以FASB的标准作为出发点。作为它的计划的第一个阶段，IASB在被包含在SFAS 157的主要的发行上正在这讨论证券中出版它的初步视野。
3．IASB计划连同讨论稿的发展在这讨论证券上举行回合表格的会议。如果你对参加一个回合表格的会议感兴趣，请在对这邀请的你的回应指出发表评论。请注意，因为时间安排和场地拘束，正在指出一个利息可能能够参加的不是所有的人。
4．IASB将会考虑反应至这邀请发表评论和在公允价值测量上发展IFRS的一个讨论稿方面相关的回合表格的讨论。讨论稿将会被明确地为IFRSs的申请准备。虽然SFAS 157 的食品可能被用
1.In February 2006 the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) published a Memorandum of Understanding reaffirming their commitment to the convergence of US generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRSs) and to their shared objective of developing high quality, common accounting standards for use in the world’s capital markets. The convergence work programme set out in the Memorandum reflects the standard-setting context of the ‘roadmap’ developed by the US Securities and Exchange Commission in consultation with the IASB, FASB and European Commission for the removal of the reconciliation requirement for non-US companies that use IFRSs and are registered in the US. The work programme includes a project on measuring fair value.
2.The FASB has recently issued Statement of Financial Accounting Standards No.157 Fair Value Measurements (SFAS 157), on which work was well advanced before the Memorandum of Understanding was published. SFAS 157 establishes a single definition of fair value together with a framework for measuring fair value for US GAAP. The IASB recognised the need for guidance on measuring fair value in IFRSs and for increased convergence with US GAAP. Consequently, the IASB decided to use the FASB’s standard as the starting point for its deliberations. As the first stage of its project, the IASB is publishing in this discussion paper its preliminary views on the principal issues contained in SFAS 157.
