This paper starts from analyzing the relationship between current value and par value, and promulgates essence of fair value measurements of liability.

本文从分析面值与现值的关系出发，揭示了负债公允价值计量的实质。

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A single definition of fair value, together with a framework for measuring fair value, should result in increased consistency and comparability in fair value measurements.

公允价值的定义，和计量公允价值的理论框架一起，势当强化公允价值计量的一贯性和可比性。

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Fair value measurements has long been regarded as a tough issue in world-wide financial reporting, of which definition and measurement hierarchy is considered as sticking points.

公允价值计量是一个公认的世界性财务报告难题，“定义”和“计量级次”是该难题的症结所在。

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Related to the entire discussion is the effect of the issuance of Financial Accounting Standards Board (FASB) Statement No. 157 "Fair Value Measurements, " which became effective for entities with fiscal years beginning after November 15, 2007.

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