新旧课本变化（The new textbooks change）.docVIP

新旧课本变化（The new textbooks change） The ninth chapter 4. Raw materials: 127 page 14 line from the bottom (a) to determine the existence of an active market fair value of financial assets New materials: increase the content above: The enterprise shall adopt appropriate methods and can obtain sufficient data to calculate the fair value, but as much as possible the use of relevant observable inputs, to avoid the use of unobservable inputs. 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. The tenth chapter 5. Raw material: 177 from 7-8 Bank deposit 13000 New materials: 177 from 7-8 Borrow: bank deposit 13000 to increase the content of the following: Different enterprises share payment accounting transactions involving six, within the 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 t