英语翻译2.Recognition and initial measurement All financial asse

英语翻译
2.Recognition and initial measurement
All financial assets and liabilities are recognized when the entity becomes a party to the contract creating the item.Those financial items acquired or assumed in arm’s length transactions are initially measured at fair value,usually the value of the consideration given or received Most of the time this will be the cash advanced or received.However,if the instrument is constructed in a way that confers an apparent benefit on one of the parties,(usually by incorporating “off-market” rates,such as in the case of an interest-free loan),fair value must be determined with reference to fair value prices for the risks involved.For instruments with a stated maturity date,this will require discounting future cash flows at a fair market rate with the resultant premium or discount recognized in a manner consistent with the substance of the transaction.(Some are treated as an income gain or loss; some are treated as contributed surplus,etc.).There are special requirements for related party transactions; in particular inter-company loans.
3.Subsequent measurement
􀂃Held-to-maturity investments,loans and receivables are measured at amortized cost.
􀂃Almost all derivatives,all held-for-trading financial assets and financial liabilities,and all available-for-sale financial assets are measured at fair value.Investments in equity instruments that do not have a quoted market price in an active market and derivatives based on equity instruments which cannot be reliably measured at fair value are measured at cost.
􀂃All other financial liabilities are measured at amortized cost.
For most financial instruments,calculation of fair value will require locating a reliable current price or rate.When a current price in an active market is not available,future cash flows are discounted using appropriate discount rates for the term of each cash flow.Revaluation of options can be complicated if option pricing models are used,but for many purposes the valuation can be simplified by amortizing the premium paid and recognizing the change in the difference between the current fair value of the underlying item and the strike price in the contract in current period net income.(This is called the intrinsic value method.) Consistency in approach and,ideally,price sources is necessary for all revaluations.

2 .认识和最初的测量
所有金融性资产和责任被认可当个体成为成员对合同创造项目.那些财政项目被获取或被承担在胳膊的长度交易最初地被测量在公平的价值, 通常考虑的价值被给予或被接受多半时间这将是现金被推进或被接受.但是, 如果仪器被修建用商谈一个明显的好处在党的当中一个的方法, (通常由合并"市场" 率, 譬如在一笔无利息贷款情况下), 公平的价值必须是坚定的关于公平的价值价格为介入的风险.为仪器以陈述的到期日, 这将要求打折未来现金流动在公平的市场利率以总值保险费或折扣被认可的有些一致与交易的物质.(一些对待收入损益; 一些对待贡献的节余, 等) .有相关党交易的特别要求; 特别是公司间的贷款.
3. 随后测量
􀂃Held 对成熟投资、贷款和可接收被测量在被折旧的费用.
􀂃Almost 所有衍生物、所有举行为贸易的金融性资产和财政责任, 和所有可利用为销售金融性资产被测量在公平的价值.投资在没有标出的市场价在一个活跃市场和衍生物根据产权仪器无法可靠地被测量在公平的价值的产权仪器里被测量在费用.
􀂃All 其它财政责任被测量在被折旧的费用.
为多数金融证券, 公平的价值的演算将要求找出可靠的现价或率.当一个现价在一个活跃市场上不是可利用的, 未来现金流动被打折使用适当的折扣率为各现金流动的期限.选择的升值可能是复杂的如果选择价模型被使用, 但为许多目的估价可能由折旧保险费被支付和认可简化变化在区别上在部下的项目的当前的公平的价值和结算价之间在合同在当前净收入.(这称固有值方法.) 一贯性在方法和, 理想地, 价格来源是必要的为所有升值.