“公允价值计量方式”存在多年，突然在世界经济危机爆发后招致一片批评和要求变更之声。
"Fair value approach" in existence for many years, the sudden crisis in the world economy after the outbreak of criticism and demands incurred by a voice of change.
然而在由历史成本、公允价值共同混合计量的会计模式下，公允价值信息的披露方式成为了一个重要不足。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
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