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。
In a survey by the CFA Institute last November, 52% of investors supported fair-value accounting for all loans.
在去年11月，特许财务分析师协会的调查中，52%的投资者支持使用公允价值会计方法处理各类贷款。
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。
That is not the only problem with fair-value accounting.
公允价值会计的问题还不仅于此。
Chapter five, the value accounting of environmental pollution.
第五章环境污染的价值量核算。
Fair value accounting has emerged as a hotspot in the international accounting area.
公允价值会计是当前国际会计的热点问题。
How to provide a reliable measurement for fair value remains an urgent issue for fair value accounting.
如何能够可靠地对公允价值进行计量，成为公允价值会计问题中急需解决的一个问题。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
The financial community believes that unique "feedback effect" in fair value accounting is the root cause of SPMC;
金融界认为，公允价值会计独特的“反馈效应”是造成次贷危机的根源；
Human resource accounting; Human resource cost accounting; Human resource value accounting; Human resource management.
人力资源会计；人力资源成本会计；人力资源价值会计；人力资源管理。
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
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。
The researching of human resource value accounting means in China is still in a rising moment and without mature theory system.
我国对人力资源价值核算方法的研究尚处于起步阶段，还没有成型的理论系统。
Among the many issues concerning the application of fair value accounting, the issue as to measurement is under the most heated debate.
在与公允价值会计相关的诸多问题当中，争议最大的是公允价值的计量。
Sir Andrew tackled the controversy over fair value accounting, which attributes an up - to - date market value to assets and liabilities.
安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。
It is fairly important for the theory and practice of fair value accounting applied in China to research on the problem of fair value accounting.
探讨公允价值会计问题，对我国公允价值会计的理论和实践有重要的现实意义。
Example: Sir Andrew tackled the controversy over fair value accounting, which attributes an up - to - date market value to assets and liabilities.
例证：安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。
Therefore, it' s necessary for the accounting community to face the deficiencies in fair value accounting and improve continuously fair value accounting.
所以，会计界应当正视公允价值会计的缺陷，并不断完善公允价值会计。
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.
文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
If markets were liquid and transparent for all assets and liabilities, fair value accounting clearly would be reliable information useful in the decision making process.
如果所有的资产和负债在市场上是流动且透明的，公允值会计准则无疑将是决策过程中有益的可靠信息。
That is because they are enforcing fair-value accounting, in which assets must be marked regularly to the market price: that is, what they would be expected to fetch right now in a sale.
这主要应为他们不得不实施公允价值会计，是指资产必须以市场报价来计价：市场报价就是指当前交易下获得的市场价格。
The results show that earnings became more volatile under fair value accounting, and investors require risk premium on the extra earnings volatility in which fair value accounting results.
研究发现，公允价值变动损益对上市公司盈利波动的确具有显著影响，并且投资者会对公允价值变动损益带来的公司盈利额外波动要求风险溢价。
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.
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.
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。
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