公允价值会计

当前，在会计准则制定上，无论美国的财务会计准则委员会（FASB），还是国际会计准则理事会（IASB），都正在由传统的历史成本会计向公允价值会计转变。

Both Financial Accounting Standard Board ( FASB ) and International Accounting Standard Board ( IASB ) are transferring from historical cost accounting to fair value accounting in making accounting standards .

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

我国作为新兴市场国家的代表，不仅要紧密关注IASB和FASB关于公允价值会计准则的修订，还要积极参与到国际讨论之中。

China , as a represent of emerging market countries , not only pay closely attention to the IASB and the FASB on fair value of the amendment , but also actively participate in international discussions . Now the new guidelines basically achieved with the international convergence of accounting standards .

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 .

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

公允价值会计的问题还不仅于此。

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

这一研究发现也为公允价值会计计量的使用提供了一定的支持。

These findings also provide support for fair value measurement .

公允价值会计&理论基础与现实选择虚拟企业及其现实意义

Fair Value Accounting-Rationale and Selectivity Virtual Corporation and Its Significance

公允价值会计准则变更的市场反应及其影响因素研究

Study on Market Reaction and Determinants of Fair Value Accounting

公允价值会计：理论分析与经验证据

Fair Value Accounting : Theory Analysis and Empirical Evidence

金融危机背景下的公允价值会计问题研究

Research on Fair Value Accounting Issues under the Circumstance of Subprime Financial Crisis

第二章，公允价值会计综述。

Chapter 2 , Summary of Fair Value Accounting .

公允价值会计下未实现损益的影响研究

The Research of the Unrealized Gain and Loss Impact under Fair Value Accounting

关于公允价值会计的研究&面向财务会计的本质特征

Study on Fair Value Accounting & on the essential characteristics of financial accounting

金融稳定性与公允价值会计准则的优化&基于动态减值准备的思考

Financial stability and optimization of Fair Value Accounting : A Dynamic Provision Perspective

公允价值会计的核心是现值的运用。

The application of the present value is the heart of fair-value accounting .

公允价值会计与公司治理的相关性探析

A Study of the Relevance between the Fair Value Accounting and Corporate Governance

美国公允价值会计的应用研究

A Study on Fair Value Accounting Applications in America

公允价值会计的吸引力是显而易见的。

The attractions of fair-value accounts are straightforward .

金融危机与公允价值会计：源起、争论与思考

Thoughts on Financial Crisis and Fair Value Accounting

公允价值会计能够规避这种代理问题。

Fair-value accounting gets around this agency problem .

公允价值会计是当前国际会计的热点问题。

Fair value accounting has emerged as a hotspot in the international accounting area .

然而，会计理论界和实务界对公允价值会计存在两种截然不同的态度。

However , accounting theory and practice of fair value are two completely different situations .

在第三部分，阐述了公允价值会计的理论体系。

In the third part , it expounded the theory of fair value accounting system .

在这次金融危机中，公允价值会计准则受到了会计界和金融界广泛关注。

Both accounting and financial sectors are concerned about Fair Value Accounting Standards in the crisis .

公允价值会计研究

A Research on Fair Value Accounting

实行全面公允价值会计，能够解决复杂的套期保值会计问题。

They believe that fair value accounting can solve the complex accounting problems resulting from hedge .

文章重点讨论的公允价值会计产生的背景和历程以及公允价值会计的实质。

This article focuses on the background and development of fair-value as well as its nature .

议题包括公允价值会计规则、预留预期亏损、以及表外会计规则。

These include fair value accounting , reserving for expected losses , and off-balance sheet accounting .

公允价值会计准则对负责任系统风险管理的重要性，怎么夸大都不为过。

The importance of fair value accounting to responsible systemic risk management is hard to overstate .