fair value

Yet not all criticism of fair value can be so easily dismissed.

然而，并非所有针对公允价值的批评都可以轻易忽略。

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.《互联网》

Therefore, the introduction of fair value accounting system is inevitable for economic development.

因此，公允价值计量引入会计系统是经济发展的必然。

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.《互联网》

The three banks are understood to feel that the market has known about the arrangement long enough for the current price to reflect fair value.

而三家银行认为市场知道这个交易已经足够久了，所以现在的价格反映的是真实价值。

The obvious solution is to use fair value for all financial assets and liabilities.

很明显的解决办法是使用公平价值评估所有的资产跟负债。

The last is accounting measurement should adopt fair value attribute.

采用公允价值进行会计计量。

The index is a lighthearted attempt to gauge how far currencies are from their fair value.

巨无霸指数是一个试图测量各国货币离其公允价值有多远的轻松指标。

The fair value option is associated with an entity's own credit risk.

公允价值选择权与实体自身的信用风险有关。

The fair value of loans, the price 。。。

这些银行的贷款的公允价值。。。

The fair value measurement model can improve the relevance of accounting information.

采用公允价值计量模式，可以更好地提高会计信息的相关性。

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.《互联网》

The attractions of fair - value accounts are straightforward.

公允价值会计的吸引力是显而易见的.《互联网》

The Study on the Relationship between Fair Value and Accounting Conservatism

公允价值计量与会计稳健性的关系研究

The Influence of Market Contract on Fair Value Orientation

论市场契约对公允价值目标导向的影响

The Impact of Financial Crisis to Fair Value Accounting and Enlightenment

金融危机对公允价值会计的冲击及启示

The Impact of Fair Value Measurement on Commercial Banks in Our Country

论公允价值应用对我国商业银行信息披露的影响

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

The Economist's Big Mac Index, a light-hearted guide to how far currencies are from fair value, provides some answers.

《经济学人》杂志编制的“巨无霸汉堡指数”提供了一些答案。该指数是一份表现各国货币与合理价值之间差距的轻松指南。

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

That is the long-term fair value," Lewis said.

对于长期计划来说才是合理价值，”Lewis说到。

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

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.《互联网》

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.《互联网》

Singapore is also closer to fair value, according to The Economist's long-run average ratio of house prices to rents.

按照经济学人的长期平均的房屋租售比来看，新加坡的房价也更合理一些。

Public awareness and judgments on the fair value are different.

各界人士对公允价值认识不同，对于公允价值的褒贬不一。

Prices do not necessarily need to drop sharply to return to fair value.

为了回归合理价格，价格并不需要剧烈下跌。

On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.

就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。

On the Use of Fair value of Market Conditions and Accounting Judgments

论公允价值运用的市场条件与会计判断

Of the seven currencies that make up the Federal Reserve's major-currency index, only one (the Australian dollar) is within 10% of its fair value.

在构成美联储主要货币指数的七种货币中，只有一个(澳大利亚元)是在其10%的公平价值范围内的。

Now it is close to its fair value against the dollar and looks cheap against the euro.

现在英镑对美元已经接近其公平价值，而且对欧元还略便宜些。

Most observers, including the IASB, reckon this will cut the proportion of assets held at fair value, which is about 50% for big European firms.

包括IASB在内的多数观察者猜测，此举将减少按市价计算的资产的比例，这部分资产大约在大型欧洲公司总约占的50%。

Markets around fair value.

市场围绕公允价值波动.《互联网》

It is hard to judge whether the overall proportion of assets held at fair value will fall, but it seems highly likely.

很难评判以公允价值计量的资产比例是否会下降，但看起来很可能会是这样。

Is Fair Value Accounting Still Fair?

公平值会计是否仍然公平?《互联网》

In both Japan and Germany the housing market is drifting even further below fair value: homes were already cheap and are growing cheaper.

同时在日本和德国的房地产市场的房价正在下降甚至低于理性公平的价格：房屋已经十分便宜了，还在变得更加便宜。

In Australia the market is at least inching closer to fair value.

澳大利亚的房产市场至少在一点点靠近理性公平的价格。

Improve the Environment of Fair Value Accounting Measurement

完善公允价值二计量的实施环境

Imperfectly efficient markets rotate around fair value.

不完全有效的市场围绕公允价值波动.《互联网》

If that judgment is right, the squalls stirred up by the credit crises have moved at least one currency-the world's reserve money-closer to fair value.

如果上述判断是对的话，信贷危机导致的风暴至少使得一种货币——世界储备货币——接近其公平价值。

If it pays fair value or less, Banks might be reluctant to participate.

如果支付公允价值或者更少，那么银行可能不愿参与。

First, a more comprehensive definition of the concept about fair value.

第一，对公允价值的概念进行较为完整的界定。

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.《互联网》

Fair value is perhaps most worrying for auditors, who are often blamed for faulty accounts.

公允价值恐怕是最让审计师头痛的，他们经常因为不完善的账目而难逃苛责。

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。

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

Fair Value Measurement of Loan Assets: Dynamic, Development and Revelation

贷款资产公允价值计量：动态、进展与启示

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

Fair Value Accounting: Theory Analysis and Empirical Evidence

公允价值会计：理论分析与经验证据

Fair Value Accounting: Studying From the Perspective of History and Environment

公允价值会计：以历史和环境为视角的研究

Fair - value accounting is indeed flawed.

公允价值会计确实有缺陷.《互联网》

Fair - value accounting gets around this agency problem.

公允价值会计能够规避这种代理问题.《互联网》

Everything else will be held at fair value.

其余的一切都将全部按市价计算.《互联网》

Comparative Analysis on Historical Cost and Fair Value

历史成本与公允价值计量的对比分析

Chapter three is about fair value on life insurance companies in China.

第三章，公允价值在我国人寿保险公司中的运用。

Chapter II describes the fair value of the basic theoretical knowledge.

第二章主要阐述公允价值的基本理论知识。

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?《互联网》

But the median American bank values its loans at only slightly below fair value, so the overall impact would be modest.

但美国中等银行所记贷款价值仅略低于公允价值，因此其整体影响将十分有限。

But broader measures of PPP suggest the yen is close to fair value.

但是，更广泛的购买力平价措施表明日圆接近合理价值。

Banks' initial attack on fair value was self-serving.

由银行挑起的针对公平价值的攻击图得不过是一己私利。

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.《互联网》

Application of Fair Value Measurement in Our Accounting Practice

浅析公允价值计量属性在会计实务中的应用

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

Another 340 charge that foreign companies "dumped" their products in the United States at "less than fair value."

另外340起案件指控外国公司以“低于公允价值”的价格在美国“倾销”其产品。

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

Analysis on Applying Fair Value Model in Accounting Standards

会计准则引入公允价值模式分析

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

An Analysis of Fair Value, Accounting Judgment and its Risk

公允价值、专业判断与会计风险

Against the euro, the yen is almost 30% below its fair value.

相对于欧元，日圆则将近跌掉了其面值的30%。

A Survey on the Application of Fair Value to Insurance Liabilities

保险负债公允价值计量的问卷调查