三个可接受的评估技术最合适的测量，需要被决定资产或负债的公允价值。
Most appropriate of the three acceptable valuation techniques need to be decided for measuring the fair value of the assets or liabilities.
在衡量资产和负债的公允价值，它是销售价格，具有重要意义，根据SFAS第157。
In measuring the fair value of assets and liabilities, it is the selling price that is of significance, according to SFAS 157.
由股票增值权产生的职工薪酬以本公司承担的负债的公允价值计量，并在等待期内费用化。
Compensation under the share appreciation right is measured based on the fair value of the liability incurred and is expensed over the vesting period.
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。
This paper starts from analyzing the relationship between current value and par value, and promulgates essence of fair value measurements of liability.
随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。
With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.
资产的公允价值总和(经过扣除负债后)经常是少于公司的并购总价格。
Frequently the sum of the fair values put on the assets (after the deduction of liabilities) is less than the total purchase price of the business.
每一项可辨认资产和负债以其收购日的公允价值进行计量。
Each identifiable asset and liability is measured at its acquisition-date fair value.
我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中，是加剧信贷危机的主要因素之一。
Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.
“参考”所谓公允价值计量模式，就是资产和负债按照在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.
实践中，寿险公司有近40%的资产以公允价值计量，而负债实际上主要仍以账面价值计量。
In practice, nearly 40% of life insurance companies' assets are at fair value measurement, but the liability is still accounted at face value.
第五十一条存在活跃市场的金融资产或金融负债，活跃市场中的报价应当用于确定其公允价值。
Article 51 as for the financial assets or financial liabilities for which there is an active market, the quoted prices in the active market shall be used to determine the fair values thereof.
第五十一条存在活跃市场的金融资产或金融负债，活跃市场中的报价应当用于确定其公允价值。
Article 51 as for the financial assets or financial liabilities for which there is an active market, the quoted prices in the active market shall be used to determine the fair values thereof.
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