fair value

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.

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Fair - value accounting gets around this agency problem.

公允价值会计能够规避这种代理问题.

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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.

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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.

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The attractions of fair - value accounts are straightforward.

公允价值会计的吸引力是显而易见的.

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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.

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Imperfectly efficient markets rotate around fair value.

不完全有效的市场围绕公允价值波动.

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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.

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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.

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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.

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Fair - value accounting is indeed flawed.

公允价值会计确实有缺陷.

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Markets around fair value.

市场围绕公允价值波动.

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Is Fair Value Accounting Still Fair?

公平值会计是否仍然公平?

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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?

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Everything else will be held at fair value.

其余的一切都将全部按市价计算.

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