在公允价值的初始计量和后续计量中,有可能采用到公允价值估价技术(fair value valuation techniques)。虽然实务中使用的估价技术多种多样,但所有这些技术都可以分为成本法、市场法和收益法三类。本文在对公允价值估价方法简单介绍的...在公允价值的初始计量和后续计量中,有可能采用到公允价值估价技术(fair value valuation techniques)。虽然实务中使用的估价技术多种多样,但所有这些技术都可以分为成本法、市场法和收益法三类。本文在对公允价值估价方法简单介绍的基础上,对三种方法作了比较与选择。展开更多
[Obective] This study amied to evaluate the direct usage value of Liangzi Lake, like plants and animal resources and water storage value. [Method] It was measured through the market value method. The physical environm...[Obective] This study amied to evaluate the direct usage value of Liangzi Lake, like plants and animal resources and water storage value. [Method] It was measured through the market value method. The physical environment was introduced and the productivity of the lake was investigated both through the literature materials and the investigations. The market value method was clarified in this paper as well as its operation process and the application fields. [Result] Based on the introduction of the current situation in Liangzi Lake, the direct usage value was estimated as 1.32 billion Yuan/year. Plant resources value was 318 million Yuan/year; animal resources value was 675 million Yuan/year; and water storage value was 325 million Yuan/year for the three parts. [Conclusion] This paper will attract more attention to the emphasis of the reasonable development of nature sources.展开更多
文摘[Obective] This study amied to evaluate the direct usage value of Liangzi Lake, like plants and animal resources and water storage value. [Method] It was measured through the market value method. The physical environment was introduced and the productivity of the lake was investigated both through the literature materials and the investigations. The market value method was clarified in this paper as well as its operation process and the application fields. [Result] Based on the introduction of the current situation in Liangzi Lake, the direct usage value was estimated as 1.32 billion Yuan/year. Plant resources value was 318 million Yuan/year; animal resources value was 675 million Yuan/year; and water storage value was 325 million Yuan/year for the three parts. [Conclusion] This paper will attract more attention to the emphasis of the reasonable development of nature sources.
