新旧课本变化（New and old textbooks change）.doc

新旧课本变化（New and old textbooks change） 4., ninth chapters Original material: 127 pages, the last 14 lines (1) determination of the fair value of financial assets in an active market New textbooks: add content above: The enterprise shall use appropriate and sufficient data to calculate the fair value, and to use the observed input value as much as possible to avoid the use of non observable input values. The fair value should be divided into three levels in the measurement, the first level is the enterprise in the same asset or liability in the market quotation, active measurement date, with the price determined on the basis of fair value; the second level is the enterprise can obtain similar assets or liabilities in the active market price at the measurement date, or the same or similar assets or liabilities in the non active market quotation, the quotation is based to make necessary adjustment to determine the fair value; the third level is the enterprise can not get the same or similar assets than the market price, to reflect other market participants to use assets or liabilities when pricing is determined according to the fair. Value. 5., tenth chapters Original material: 177 pages, the last 7-8 lines Credit: bank deposits 13000 New material: 177 pages, the last 7-8 lines Credit: 13000 increase in bank deposits: Six. Accounting treatment of enterprise share payment transaction in Enterprise Group The enterprise for employee services, granted to employees or equity instruments is undertaken by the enterprise equity based liabilities, is a common practice in the stock payment, usually receive services and assume the settlement obligation is the same enterprise, can be carried out in accordance with the provisions of the accounting treatment of Enterprise Accounting Standards No. eleventh shares to pay the. With the continuous deepening of Chinas real economy and the coordinated development of the capital market, enterprise group (consisting of the parent company and