All accounting regimes are flawed, and fair-value is no exception.
所有的会计机制都有缺陷，公允价值也不例外。
New research suggests that the increasing reach of fair-value accounting might be a mixed blessing.
最新研究表明公允价值会计的使用范围的扩大可能是一件好坏掺半之事。
Critics say the practice, also known as fair-value accounting, overstates losses. See article.
评论者认为，作为著名的合理价值法，此种做法夸大了损失量。
The FASB has yet to produce proposals on financial assets and is more wedded to a fair-value regime.
FASB仍然提出了关于财务资产方面的提议，而且此项提议更执着于公平价体制。
The exchange rate that leaves a Big Mac costing the same in dollars everywhere is our fair-value benchmark.
在世界各地，用来将当地巨无霸价格转换成美元价格的汇率就是我们公允价值的基准。
The exchange rate that leaves a Big Mac costing the same in dollars everywhere is our fair-value yardstick.
使世界各地巨无霸的售价都统一折算成相同美元数的汇率是我们的公平价值尺度。
This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
这种理论模型是对公允价值会计观念的挑战：信息越多越好。
However, in the wrong circumstances fair-value accounting could also induce wasteful sales—of long-term, illiquid loans.
但是，在错误的情况下公允价值可能引起不经济的卖出长期非流动贷款。
These might justify smaller rental yields and thus a higher fair-value price-to-rents ratio than suggested by history.
这可能能够解释租金收益降低，以及相较历史水平更高的合理售租比。
Banks are also being asked by their auditors to put more assets into the fair-value regime's lowest bucket (for the most illiquid assets).
银行的审计师也要求银行将更多的资产放在公允价值体系的最薄弱环节(流动性最差的资产)。
Another 340 charge that foreign companies "dumped" their products in the United States at "less than fair value."
另外340起案件指控外国公司以“低于公允价值”的价格在美国“倾销”其产品。
The fair value option is associated with an entity's own credit risk.
公允价值选择权与实体自身的信用风险有关。
Yet not all criticism of fair value can be so easily dismissed.
然而，并非所有针对公允价值的批评都可以轻易忽略。
If it pays fair value or less, Banks might be reluctant to participate.
如果支付公允价值或者更少，那么银行可能不愿参与。
But the median American bank values its loans at only slightly below fair value, so the overall impact would be modest.
但美国中等银行所记贷款价值仅略低于公允价值，因此其整体影响将十分有限。
On the same day America's Financial Accounting Standards Board unveiled proposals requiring Banks to report the fair value of loans on their books.
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。
The index is a lighthearted attempt to gauge how far currencies are from their fair value.
巨无霸指数是一个试图测量各国货币离其公允价值有多远的轻松指标。
The obvious solution is to use fair value for all financial assets and liabilities.
很明显的解决办法是使用公平价值评估所有的资产跟负债。
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".
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。
In Australia the market is at least inching closer to fair value.
澳大利亚的房产市场至少在一点点靠近理性公平的价格。
Fair value is perhaps most worrying for auditors, who are often blamed for faulty accounts.
公允价值恐怕是最让审计师头痛的，他们经常因为不完善的账目而难逃苛责。
Now it is close to its fair value against the dollar and looks cheap against the euro.
现在英镑对美元已经接近其公平价值，而且对欧元还略便宜些。
But broader measures of PPP suggest the yen is close to fair value.
但是，更广泛的购买力平价措施表明日圆接近合理价值。
But broader measures of PPP suggest the yen is close to fair value.
但是，更广泛的购买力平价措施表明日圆接近合理价值。
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