fair value

Application and Influence of Fair Value on Accounting Standard for Business Enterprises

公允价值在企业会计准则中的运用及影响

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The Impact of Fair Value Measurement on Chinese Bank Industry

公允价值计量对我国银行业的影响分析

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Fair Value Accounting: Theory Analysis and Empirical Evidence

公允价值会计：理论分析与经验证据

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Fair-value accounting gets around this agency problem.

公允价值会计能够规避这种代理问题.

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Financial guarantees are recorded in the financial statements at fair value.

务担保按公平值记入财务报表中.

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Bandwagon effects may a long way away from fair value.

从众效应(Bandwagoneffects)可能会让市场严重偏离公允价值.

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Fair value has gone through a repeated and complicated process in China.

公允价值在我国的发展经历了反复而曲折的过程。

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An Empirical Study on the Information Content and Market Effect of Fair Value

公允价值信息含量及其市场影响的实证分析

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Can unreasonable quoted market prices be used as fair value?

显失公允的公市场报价能否作为公允价值?

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With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.

随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。

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Fair-value accounting is indeed flawed.

公允价值会计确实有缺陷.

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Imperfectly efficient markets rotate around fair value.

不完全有效的市场围绕公允价值波动.

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Study on Financial Report Information Quality under Fair Value

公允价值计量属性下财务报告信息质量研究

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Markets around fair value.

市场围绕公允价值波动.

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An Analysis of Fair Value, Accounting Judgment and its Risk

公允价值、专业判断与会计风险

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There are many Methods : To assess the fair value of a share.

　　评估股票的合理价值有许多方法.

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Fair Value and its Implement in the New Financial Accounting Standard

公允价值计量及其在新企业会计准则中应用的思考

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The fair market value of the property shot up.

这处房产的公平市价增长迅速。

《柯林斯高阶英汉双解学习词典》

Both Financial Accounting Standard Board ( FASB) and International Accounting Standard Board ( IASB) are transferring from historical cost accounting to fair value accounting in making accounting standards.

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

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Chinese enterprises accounting standards reflected in one of the key measures to achieve convergence with international accounting practices in the policy options of confirming-upholding the principle of historical cost, while the large scale introduction of the fair value measurement.

中国企业会计准则，实现与国际会计惯例趋同的关键之一体现于确认计量的政策选择&在坚持历史成本原则的同时，大量引入了公允价值计量。

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To make a measurement through the fair value pattern, the following conditions shall be met simultaneously.

采用公允价值模式计量的, 应当同时满足下列条件.

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Fair Value Measurement Model and Its Application in Our Country

公允价值计量模式及其在我国的应用

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Is Fair Value Accounting Still Fair?

公平值会计是否仍然公平?

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Everything else will be held at fair value.

其余的一切都将全部按市价计算.

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The Application of Fair Value Measurement in the Investment Real Estate

公允价值计量模式在投资性房地产中的应用

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So market price is the most consistent with fair value definition.

市场价格是最符合公允价值定义的.

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International Accounting Standards Board ( IASB) requires them to simplify the fair value measurement and use Expected Loss Model to measure depreciation.

国际会计准则委员会（IASB）提出简化公允价值计量和采取预期现金流量模型计量减值。

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The attractions of fair-value accounts are straightforward.

公允价值会计的吸引力是显而易见的.

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The directors consider that the carrying amount of trade and other receivables approximates their fair value.

董事认为贸易及其他应收款的账面值,与其公平值相约.

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Some argue that fair value accounting exacerbated the credit crisis.

一些人提出,公允价值会计准则加剧了此次信贷危机.

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