fair net
4.Where an enterprise obtains a new financial asset or undertakes a new financial liability due to the transfer of a financial asset, it shall, on the date of transfer, recognize the financial asset or liability according to its fair value (including the call option, put option, guaranteed liability, future contract, interchange, etc.) , and shall treat the net amount as an integral part of the aforesaid consideration through deducting the financial liability from the financial asset .
5.Beijing is built appoint can develop business aptitude to undertake checkup to opening to booking a purpose, accord with the project that opens to booking a condition, send open to booking licence, undertake on net of estate buying operation fair show, the person that buy a house is when building of choose and buy, want to examine the aptitude proof that development business offers, had better inquire on the net this opens to booking project and the case that develop business additionally.
6.Through almost a hundred years of development, the study of accounting, especially the measurement methods in financial reporting, has gone through a series of advancements, from the initial application of historical cost, to replacement cost, net realizable value, present value, until in September 2006, the Financial Accounting Standards Board published FAS 157 ? Fair Value Measurements, and made it into the world recognized fifth accounting measurement attribute.
