公允价值

在此背景下，FASB与IASB纷纷补充和完善了公允价值计量准则，逐步规范了公允价值计量属性的运用。

In this context , FASB and IASB improved the fair value measurement standard , and gradually standardized the use of fair value .

在高盛（goldmansachs），我们每天都会计算所持头寸的公允价值，因为如果市场价格没有反映在账面上，我们就不知道该如何评估和管理风险。

At Goldman Sachs , we calculate the fair value of our positions every day , because we would not know how to assess or manage risk if market prices were not reflected on our books .

本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上，分析了当前公允价值计量研究的关键问题。

After tracking the recent research on the calculation of fair value by IASB and FASB , this paper analyzes the key issues in this aspect .

从2008年开始，FASB和IASB在各方压力下开始对公允价值进行了重新思考和澄清，承诺并已经开始着手财务报告改革。

Since 2008 , FASB & IASB began to reconsider on the Fair Value and promised to do reform financial report under the related parties ' pressure .

随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。

With International Accounting Standard being accepted widely , the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39 .

从而厘清了价值相关性研究与公允价值应用范围之间的关系。第三，引入噪声交易者，重新思考了Ohlson模型的构建。

Thus we can clear relationship between the value relevance research and the application scope of fair value the . Thirdly , through the introduction of noise trader , this paper rethinks the Ohlson models .

本文研究了B股公司按国际会计准则第39号（IAS39）披露公允价值的股价反映，以及公允价值揭示对会计信息价值相关性的影响。

This study investigates how fair value of investments disclosed under IAS 39 is reflected in share prices and how the disclosure influences the value relevance of accounting information .

对用于套期保值的期汇合约，企业是打算持有到到期日的，按IASC的倾向意见一般是按初期确认的公允价值来计量，这实际上是在报告日仍然保持历史成本的计量属性。

To use as hedge forward contract , enterprise are going to possess to the end , IASC 's opinion refer to compute as spot evenhanded value , this is keeping diachronic costing computation on the report day as fact .

公允价值计量及其在新企业会计准则中应用的思考

Fair Value and its Implement in the New Financial Accounting Standard

公允价值、专业判断与会计风险

An Analysis of Fair Value , Accounting Judgment and its Risk

各界人士对公允价值认识不同，对于公允价值的褒贬不一。

Public awareness and judgments on the fair value are different .

采用公允价值进行会计计量。

The last is accounting measurement should adopt fair value attribute .

保险负债公允价值计量的问卷调查

A Survey on the Application of Fair Value to Insurance Liabilities

公允价值计量与会计稳健性的关系研究

The Study on the Relationship between Fair Value and Accounting Conservatism

金融危机对公允价值会计的冲击及启示

The Impact of Financial Crisis to Fair Value Accounting and Enlightenment

公允价值计量模式在投资性房地产中的应用

The Application of Fair Value Measurement in the Investment Real Estate

一些人提出，公允价值会计准则加剧了此次信贷危机。

Some argue that fair value accounting exacerbated the credit crisis .

权益估价、会计信息、公允价值：模型与启示

Equity Valuation 、 Accounting Information 、 Fair Value : Model and Implication

公允价值级次：逻辑理念、实务应用及标准制定

Fair Value Hierarchy : Logical Notion , Practical Application and Standard Formulation

公允价值计量模式及其在我国的应用

Fair Value Measurement Model and Its Application in Our Country

公允价值会计：以历史和环境为视角的研究

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

第二章主要阐述公允价值的基本理论知识。

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

公允价值计量对我国银行业的影响分析

The Impact of Fair Value Measurement on Chinese Bank Industry

我国也在现行会计准则中谨慎地全面运用公允价值。

It is used in current Chinese accounting standards carefully and fully .

在等待期内如果所确认的股票期权报酬费用的可行权股票数、公允价值等发生变动则应予以调整，即予以股票期权的再确认。

Not all the stock options should be recognized as compensation cost .

非货币性资产交换中公允价值计量的条件应用

On Requirements for Fair Value Measurements in Non-monetary Property Exchange

公允价值在企业会计准则中的运用及影响

Application and Influence of Fair Value on Accounting Standard for Business Enterprises

公允价值会计的问题还不仅于此。

That is not the only problem with fair-value accounting .

论公允价值运用的市场条件与会计判断

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

贷款资产公允价值计量：动态、进展与启示

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