fair value

The fair market value of the property shot up.

这处房产的公平市价增长迅速。

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。

Fair-value accounting is indeed flawed.

公允价值会计确实有缺陷.

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。

Markets around fair value.

市场围绕公允价值波动.

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

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

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

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?

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

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

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.

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。

Everything else will be held at fair value.

其余的一切都将全部按市价计算.

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

An Analysis of Fair Value, Accounting Judgment and its Risk

公允价值、专业判断与会计风险

Imperfectly efficient markets rotate around fair value.

不完全有效的市场围绕公允价值波动.

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.

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.

Fair-value accounting gets around this agency problem.

公允价值会计能够规避这种代理问题.

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。

The attractions of fair-value accounts are straightforward.

公允价值会计的吸引力是显而易见的.

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

Is Fair Value Accounting Still Fair?

公平值会计是否仍然公平?

Fair Value Accounting: Theory Analysis and Empirical Evidence

公允价值会计：理论分析与经验证据

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。

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.

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.

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.

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.