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- The IASB has today published educational guidance on the application of fair value measurement when markets become inactive. 国际会计准则理事会IASB今日就“市场低迷时期，公允价值计量规则的应用”发布“教育指导”。
- This Statement clarifies that a fair value measurement for a liability reflects its nonperformance risk (the risk that the obligation will not be fulfilled). 本准则进一步指出对于债务的公允价值计量应当反映其不履约风险（不履行债务的风险）。
- These disclosures will help to improve comparability between entities about the effects of fair value measurements. 上述披露有助于提高企业间关于公允价值计量效果的可比性。
- The Accounting Concept Framework Based on Fair Value Measurement 公允价值计量基础上的会计概念框架研究
- Projects that form a part of the MoU include but are not limited to consolidations, derecognition, fair value measurements, financial statement presentation, income taxes and leases. 我注意到，美国财务会计准则委员会和国际会计准则理事会最近敲定他们谅解备忘录的修订版本，规定的最后期限为2011年。
- This Statement defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. 本准则在定义公允价值的同时，构建了以公认会计准则计量公允价值的框架，并规定公允价值计量需要披露。
- A Study by Current Accounting Standards on the Fair Value Measurement 从现行会计准则看公允价值计量
- Analysis on the Necessary and Practical Condition of Using Fair Value Measurement in our Country 我国运用公允价值计量的必要性与现实条件分析
- Analysis on the Influence of the Fair Value Measurement on the Accounting Calculation 浅析公允价值计量对会计核算的影响
- International Comparison on the Determination of Employee Stock Option Compensation by Using Fair Value Measurement Methods 用公允价值法确定股票期权报酬成本的国际比较
- 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。
- Fair value measurement model 计量模式
- fair value measurement 公允价值计量
- 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 service liability shall be subject to the initial measurement according to its fair value and shall be treated as an integrate part of the aforesaid consideration. 服务负债应当按照公允价值进行初始计量，并作为上述对价的组成部分。
- 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？
- The transaction time-out is an integer value measured in seconds. 事务超时是以秒为单位度量的整数值。
- 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》。
