上面说，市场瘫痪是“明显的”，应该允许公司中止采用公允价值处理遭受“过度评估”的“健康”资产。
This said it was "obvious" markets had failed and that companies should be allowed to suspend fair value for "sound" assets that had suffered "undue valuation".
一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。
A long-fermenting issue is how far "fair-value" accounting, which USES up-to-the-minute market information to price assets, should be pushed in banking.
你认为采用公允值是合适的。
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.
而采用公允价值计量，由于能够提供现行和未来经济环境变化对企业资源的影响，逐渐受到青睐。
Whereas, because the change of current and future economic environment influencing on enterprise resources can be provided, fair value measurement gradually receives good graces.
而由于这样的会计处理不影响利润表，因而在计量上可采用公允价值法，以更科学地反映其价值。
Since this accounting processing does not influence the profit form, the public value method can be adopted in the measurement. This method will more scientifically reflect the value.
采用公允价值计量必然要求注册会计师对企业实施公允价值审计。
The wide-use of the fair value required the use of the fair-value auditing.
虽然房地产资产的公允价 值通常是采用收益法或市场法去估计，建筑物 或设备的应投保金额必须根据资产的重置成本来估计。
While the fair value of real estate assets are estimated using the income or market approach, the insurable value of a building or contents must be estimated on the cost to replace the assets.
已采用公允价值模式计量的投资性房地产，不得从公允价值模式转为成本模式。
For an investment real estate that has been measured through the fair value pattern, the pattern of its measurement shall not be changed from the fair value pattern to the cost method.
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.
笔者的结论为：对经理人股票期权应采用公允价值的计量属性，具体而言，就是采用期权定价模型来计量经理人股票期权。
The conclusion is that ESO should be measured by fair value. To be specific, ESO should be measured by stock option pricing model.
第五十二条金融工具不存在活跃市场的，企业应当采用估值技术确定其公允价值。
Article 52where there is no active market for a financial instrument, the enterprise concerned shall adopt value appraisal techniques to determine its fair value.
采用公允价值进行会计计量。
The last is accounting measurement should adopt fair value attribute.
20世纪80年代以后，金融工具的广泛采用推动了公允价值的研究与应用。
After 80s of 20 century, the development of financial instruments has pushed forward the research and application of fair value.
采用公允价值模式计量的，应当同时满足下列条件。
To make a measurement through the fair value pattern, the following conditions shall be met simultaneously.
不完全市场条件给现阶段企业采用公允价值计量留下了盈余管理空间，上市公司可能利用公允价值计量进行操纵利润。
Not entirely to the market conditions at this stage enterprises to adopt the fair value measurement of earnings management has left a space, a listed company may use fair value to profit manipulation.
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。
So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
笔者认为，应适当改进公允价值在资产减值中的运用方式，包括延缓采用公允价值、设立过渡期、引入全面收益表、改进业绩考核办法。
The author considers that it is necessary to improve true and fair of the standard. For example, the standard would be postponed, and transition term is set up, and the total income …
笔者认为，应适当改进公允价值在资产减值中的运用方式，包括延缓采用公允价值、设立过渡期、引入全面收益表、改进业绩考核办法。
The author considers that it is necessary to improve true and fair of the standard. For example, the standard would be postponed, and transition term is set up, and the total income …
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