FASB怎么记

Fair value measurements have been extensively applied in the US Generally Accepted Accounting Principles and International Financial Reporting Standards. In recent years, FASB and IASB have intensified research on fair value measurements and planned to further expand the scope of applicability of fair value measurements.

公允价值计量已经在美国公认会计准则和国际会计准则中得到较广泛的应用，FASB和IASB近年来更是加大对公允价值计量的研究力度，并意欲进一步扩展公允价值计量的应用范围。

No. 5 financial statement of FASB on "the Recognization and Measurement of Enterprise Financial Report" has put forward 5 kinds of measurement attributes including historic cost, current cost, current market value and net realizable value, present value of future cash flow.

FASB第5号财务会计概念公告《企业财务报告的确认和计量》提出了历史成本、现行成本、现行市价、可实现净值、未来现金流量现值5种计量属性。

FASB defines impairment loss as the amount by which the carrying value exceeds an asset's fair value.

FASB定义损害损失如数量被哪一运送的价值超过资产的公平价值。