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- Fair Value Accounting Practice 公允价值会计实践
- 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。
- 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。
- 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。
- 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。
- In economic system, we need to put into place a sort of circuit-breaker mechanism to stem the pro-cyclicality caused by mark-to-market and fair value accounting in specific situations. 在经济系统中，我们需要建立这样一种断路器机制，抑制特殊情况下盯市原则和公允价值会计准则带来的顺周期性。
- As the newly implemented accounting standards in China bring in the fair value accounting, capital revaluation for financial statement is becoming a matter of increasing importance. 摘要企业新会计准则中引入公允价值计价，使得基于财务报告目的资产重估这一问题变得逐渐重要。
- Under this economic background, the treasury department issued new accounting principle on Feb. 15th, 2006.The key feature of this new principle is the reintroducing of fair value accounting method. 在这种经济背景之下,2006年2月15日财政部出台了新会计准则,其最大的特点就是公允价值的重新使用。
- On Key Points in Theory and Practice of Fair Value Accounting and Auditing 论公允价值会计审计理论与实务中的若干重大问题
- A Study on Fair Value Accounting Applications in America 美国公允价值会计的应用研究
- Fair Value Accounting:Theory Analysis and Empirical Evidence 公允价值会计:理论分析与经验证据
- Accounting practice needs certain guidelines to action. 会计实践需要行动指南。
- How theory informs financial and management accounting practice. 理论是如何引导财务与管理会计实践的。
- Recognition and Reporting of Unrealized Gains and Losses in Fair Value Accounting 公允价值会计中未实现利得和损失的确认与报告
- 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。
- Accounting being theory should suit the needs of the accounting practice. 会计理论必须适应会计实践的需要。
- 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?
