公允价值会计准则在一些地方令人为难，例如它不允许银行把资产转入贷款帐簿且不立即进行减值。
One is mark-to-market accounting where it is ambivalent, for example endorsing the idea that banks be allowed to shift assets into loan books where they need not be written down immediately.
尤为值得关注的是：我国在缺乏单独的公允价值会计准则的情况下，却提前发布了“先进的”公允价值审计准则。
Mean while, China in the absence of a separate "Enterprise Accounting Standards No. x x -Fair Value Measurements" case, actually, "in advance to" have the "advanced" fair value auditing standards.
就在同一天，美国财务会计准则委员会提出了要求银行报告其账簿上的贷款公允价值的议案。
On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
当一个公司被并购时，会计准则要求并购价格首先分配给所并购的可确认资产的公允价值。
When a business is purchased, accounting principles require that the purchase price first be assigned to the fair value of the identifiable assets that are acquired.
2006新的企业会计准则中广泛地引入了公允价值的计量属性。
Fair value has been widely introduced since 2006 Corporation Accounting Standard.
2006年，财政部对企业会计准则进行了修订，公允价值的运用、计量成为此次修改中的一大亮点。
In 2006, Ministry of Finance modified the enterprise accounting standards, and the application and measurement of fair value became a highlight in the modification.
会计准则规定，在一个有序交易下，投资人以“公允价值”的价格出售给第三方。
Accounting rules require that investments are held at "fair value" -the price at which they can be sold to a third party in an orderly transaction.
我国会计准则自1997年引入公允价值计量后，经历了提倡、回避和重新引用三个阶段。
Chinese Accounting Standards has been introduced fair value measurement since 1997. We have experienced three stages of advocating, avoidance and re-introduction.
随着我国《企业会计准则(2006)》的颁布与实施，公允价值计量属性又一次成为人们关注的焦点。
With the enterprise accounting standard (2006) brought into force, fair value measurement became the focus attention once more.
新会计准则中引入了公允价值的计量属性，使投资收益核算方法有所改变，但没有改变投资收益的数额。
The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.
我国财政部于2006年2月发布了新会计准则体系，也在一定范围内和一定程度上引入了公允价值计量。
In February 2006, China's Ministry of Finance released a new system of accounting standards, which incorporates fair value measurements to a certain extent and to a certain degree.
首先，本文回顾了美国会计准则的制定机构推行公允价值的历史进程。
To begin with, this paper reviews the history of the propaganda for fair value accounting.
新的《企业会计准则》发布后，公允价值的有效、公允计量一直是学界研究的重要课题。
Ever since the new Enterprise Accounting Standards have been issued, the effectiveness and the measurement of the fair value have become an important topic being studied.
2007年1月1日新会计准则开始实施，新会计准则在许多具体准则中直接或间接地运用了公允价值计量属性。
The new accounting principels was executed at Jan. 1,2007. In which the "fair value"are uesd in sevrel principels.
随着国际会计准则被广泛接受《，国际会计准则第39号》（IAS39）中对金融资产采用公允价值计量的规定必将引发银行业的重大变革。
With International Accounting Standard being accepted widely, the regulation of adopting fair value measurement to financial assets will cause great banking revolution in IAS39.
《2006企业会计准则》中关于“公允价值”的规定是我国会计计量中对会计计量属性有了新的选择。
The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.
最后，对公允价值在我国新会计准则中的应用及影响进行了介绍，并在此基础上提出了公允价值在我国实际应用中面临的问题及对策。
Finally, some problems and countermeasures have been put forward in practical application of fair value, based on the introduction about application and influence of our new Accounting Standards.
然后，介绍了公允价值在国际会计准则和美国会计准则的应用情况及其对我国的启示。
Then it introduces the application of fair value in International and American Accounting Standards and its enlightenment to China.
我国于2006年颁布新企业会计准则，并广泛引入公允价值。
In 2006, our government published the new Accounting Standard for Business Enterprises, which used Fair Value as a measurement attribute widely.
因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。
The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.
我国在2006年发布的新会计准则体系中大量引入了公允价值。
The concept of fair value has been massively introduced in our country's new accounting standards which were issued in 2006.
随着世界各主要会计准则制定机构对公允价值态度的转变，公允价值开始在各国会计准则和实务中频频出现。
Fair value often appears in accounting standards and practice of some countries as well as the shift of attitude for fair value in world main standards setting organizations.
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
新会计准则广泛采用了公允价值计量属性，充分体现了我国会计准则与国际会计准则接轨的趋势。
New Accounting Standards Widely used in the fair value measurement attribute, it stands for a convergence of the International Accounting Standard, and a milestone on our accounting system reform.
2006年2月我国在新颁布的会计准则中重新将公允价值列为会计计量属性之一，再一次将公允价值的相关问题放在了聚光灯下。
February 2006 China promulgated the new accounting standards, that again fair value as the gauging property in accounting, the fair value of related issues once again become the focus of attention.
2006年2月我国在新颁布的会计准则中重新将公允价值列为会计计量属性之一，再一次将公允价值的相关问题放在了聚光灯下。
February 2006 China promulgated the new accounting standards, that again fair value as the gauging property in accounting, the fair value of related issues once again become the focus of attention.
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