公允价值的定义保留了原定义中对于成交价格的表述。
The definition of fair value retains the exchange price notion in earlier definitions of fair value.
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.
本文从公允价值相关概念的理论辨析入手，重点剖析了公允、公平交易等含义，从而引出公允价值的定义；
The dissertation begins with some of the concepts about fair value, analyzes the meaning of fair and fair trade, then the definition of fair value.
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。
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，又称公平价格，这一理念被应用于会计和经济学中。其定义是对某一种商品，某一项服务或某一宗资产潜在市场价格的一种理性的，不加偏见的预判。
Fair value, also called fair price is a concept used in accounting and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset.
公允价值，又称公平价格，这一理念被应用于会计和经济学中。其定义是对某一种商品，某一项服务或某一宗资产潜在市场价格的一种理性的，不加偏见的预判。
Fair value, also called fair price is a concept used in accounting and economics, defined as a rational and unbiased estimate of the potential market price of a good, service, or asset.
应用推荐