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现值计算办法
现值办法
现值计算方法
The present value approach requires additional information about the time value of money and the factors that may affect the timing and amount of the estimated cash flows required to satisfy the obligations.
现值计算办法需要另外有关资金的时间价值和可能影响履行义务所需估计现金流量的时间和数额的因素。
As a result, some believe that the reliability of the present value approach is not sufficient to require recognition of a liability in the financial statements.
为此,一些人认为现值计算办法的可靠性不足以在财务报表中对一项负债作出承认。
They believe that the current cost approach is inherently more reliable than the present value approach because of the absence of uncertainties about future events.
他们认为,由于去掉对未来期间的无把握成分,现期成本计算方法比起现值计算办法有其固有的可靠性。
In measuring an environmental liability based on the present value approach, the discount rate used to measure present value would be a risk-free rate, such as that used for a government security that has a similar term.
Others believe, however, that the decision usefulness of the current cost approach decreases with increases in the length of time between the initial recognition of the liability and its eventual settlement, and that the relevance of the present value approach outweighs the perceived reliability of the current cost approach.
The basis used to measure environmental liabilities (the present value approach, or the current cost approach) should be disclosed.
应当对估计环境负债所使用的计算方法(现值计算方法或现期成本计算方法)加以透露。
Under the present value approach, however, the measurement of the environmental liability would be based on the present value of the estimated future cash outflows required to satisfy the obligations.
然而按照现值计算方法,对环境负债的衡量是以估计未来履行义务所需现金流量的目前价值为基础的。
Usually, cost comparisons are expressed in terms of "levelized energy cost", which is a comprehensive cost assessment of generating energy for a particular system determined using a net present value approach.
Where the present value approach has been used as the basis of measurement, consideration would be given to disclosing all assumptions critical to estimating the future cash outflows and the liability recognized in the financial statements, including
Both the present value approach and the current cost approach require the determination of the estimated cost to perform the site restoration, closure or removal activities in the current period based on existing conditions and legal requirements (the current cost estimate).
3.4.3 The financing, payment method and payment terms of bidders shall be converted to the same benchmark according to the present value approach.
3.4.3 对各投标人的融资、付款方式和付款条件按现值法折算至同一基准;
While ISAR considers both approaches to be acceptable, it expresses a preference for the present value approach.
虽然会计标准报告工作组认为这两种办法均可接受,但他表示更喜欢现值办法。
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