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- accounting fair value 公允价值
- 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。
- The accounting principle that is meant to capture fair value might end up distorting it. 采用公允价值计量的会计原理其结果可能是歪曲它。
- The transition to fair value accounting has created a plethora of mind-boggling issues for the auditing profession. 公允价值会计核算方法的改变给审计人员带来了难以理解的疑难课题。
- Sir Andrew tackled the controversy over fair value accounting, which attributes an up-to-date market value to assets and liabilities. 安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。
- 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 fair value accounting model is the best to measure the derivative financial instrumrnts.Also the fair value accounting model needs to be improved for its unreliability. 公允价值是衍生金融工具唯一相关的计量属性，但是公允价值也存在其不可靠的方面，有待进一步完善。
- The conclusion of this paper could help to eliminate worries of enactor who implemented the accounting standard, and promote the more extensive use of fair value accounting. 研究结果能有效消除准则制定者的顾虑，推动公允价值更为广泛的运用。
- FAS 157 broadly applies to financial and nonfinancial assets and liabilities measured at fair value under other authoritative accounting pronouncements. 的FAS 157广泛适用于金融和非金融资产和负债的计量，公允价值会计根据其他权威的声明。
- Understand how to calculate the fair value of the stock index futures. 核算股指期货合理的价值。
- The carrying amount of other payables approximates to its fair value. 其他應付款項的帳面值與其公平值相約。
- Did this buffeting bring them any closer to their underlying fair value? 这样的价格波动会使的它们接近其基本的公正的价值吗？
- At each balance sheet date, the net unrealised gains or losses arising from the changes in fair value of other investments are recognised in the profit and loss account. 于每个结算日，其他投资的公允值出现变动而产生的未变现收益或亏损净额，会于损益帐确认。
- The determination of the fair value of an investment shall be subject to the Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments. 投资公允价值的确定，适用《企业会计准则第22号--金融工具确认和计量》。
- The fair value of the identifiable net assets of the invested entity shall be ascertained by referring to the relevant provisions of the Accounting Standards for Enterprises No. 20 - Merger of Enterprises. 被投资单位可辨认净资产的公允价值，应当比照《企业会计准则第20号--企业合并》的有关规定确定。
- The proposals are a riposte to a transatlantic push to water down “fair value” accounting, valuing assets at market levels. 这些提议反击了美国试图弱化“公允价值”会计规则的努力，力求按现行市价对资产进行估值。
- Instead, we should use multiple measurement attributes, build on the foundation of historical cost, and use fair value when possible in order to obtain useful, reliable, and reliant accounting information. 并且在经济形势的不断发展和经济环境逐渐完善的过程中，会计由历史成本计量向公允价值计量过渡。
- Whilst Fair Value in financial reporting will also need to be considered by the G20, Aitken-Davies adds: “ACCA does not believe that Fair Value accounting is a cause of the banking crisis. 此外，G20峰会还应考虑财务报告中的公允价值问题，戴理德补充道：“ACCA认为，公允价值会计并不是导致银行业危机的原因之一。
- The IAASB said the International Standard on Auditing (ISA) 540 (Revised and Redrafted) adopts a risk-based approach to the audit of accounting estimates including fair value accounting estimates. IAASB指出审计（ISA）540（修正和重新起草）的国际准则承继了会计估算审计的基础风险方法，并包括公平价值会计估算。
- If so, they should use the next few months to establish a fair value and re-sign him at an affordable wage. 如果是这样，湖人就应该在这接下来的几个月和他签一份等值的合约。
