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measure at fair value强调
一般 оценивать по справедливой стоимости (for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the ... Alexander Demidov); оценивать по справедливой стоимости (for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the ... Alexander Demidov)
会计 отражать по справедливой стоимости (Andrew052)