The report said that while Lehman was required report its inventory 'at fair value', a price it would receive if the asset were hypothetically sold, Lehman 'progressively relied on its judgment to determine the fair value of such assets.'
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Measuring Liabilities at Fair Value 以公允价值计量负债
Prof. Siegel says that stocks have gained so much that they already are priced at fair value.
西格尔教授说,股市已上涨了这么多,他们已经是售价的公允价值。
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。
Under a yet-to-be-released proposal, assets to be traded or held for sale would be booked at fair value in profit-and-loss statements.
在一个即将发表的议案中,交易性资产以及可供出售资产应该以公允价值记录在损益表上。
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