通过运用公允价值框架 fair value framework
公允价值计量框架集，可以用来测量公允价值的资产，它披露公允价值的措施的细节。
Fair value measurement sets a framework that can be used to for measuring fair value of assets and it discloses details of the fair value measures.
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。
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.
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