Prof. Siegel says that stocks have gained so much that they already are priced at fair value.
西格尔教授说，股市已上涨了这么多，他们已经是售价的公允价值。
It is hard to judge whether the overall proportion of assets held at fair value will fall, but it seems highly likely.
很难评判以公允价值计量的资产比例是否会下降，但看起来很可能会是这样。
Under a yet-to-be-released proposal, assets to be traded or held for sale would be booked at fair value in profit-and-loss statements.
在一个即将发表的议案中，交易性资产以及可供出售资产应该以公允价值记录在损益表上。
In practice, nearly 40% of life insurance companies' assets are at fair value measurement, but the liability is still accounted at face value.
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。
Across America house prices, after falling by 25% from their peak between 2007 and 2012, are now at fair value compared with rents and incomes.
在2007年到2012年间，全美房价从最高点下落了25%，如今房价收入比和房价租金比已处于公允价值。
Most observers, including the IASB, reckon this will cut the proportion of assets held at fair value, which is about 50% for big European firms.
包括IASB在内的多数观察者猜测，此举将减少按市价计算的资产的比例，这部分资产大约在大型欧洲公司总约占的50%。
Thus much of the standard is taken up with specifying those financial assets that are to be reported at fair value and those to be reported at historical cost.
因此，许多标准是采取了那些具体的金融资产报公允价值和应报历史成本。
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。
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。
But picking off assets has proven to be difficult, largely because of a lack of agreement on how to arrive at a fair value for bombed-out financial instruments bereft of a market.
但是抵押资产的处理有相当的难度，很大程度上因为市场的缺失，很难为已经遍体鳞伤的金融工具进行合理的估价。
If that judgment is right, the squalls stirred up by the credit crises have moved at least one currency-the world's reserve money-closer to fair value.
如果上述判断是对的话，信贷危机导致的风暴至少使得一种货币——世界储备货币——接近其公平价值。
Despite their collapse, Irish home prices are still slightly above “fair” value—partly because they were incredibly overvalued at their peak, and partly because incomes and rents have fallen sharply.
尽管经历了崩溃，爱尔兰房价仍然略高于“公正”的价值——因为他们曾被过分的高估，也因为收入和租价急剧跌落。
Banks' financial statements could be modified to show assets at cost as well as fair value, so that if regulators or investors wanted to use traditional accounting to form a view, they could.
银行的财务报表可以适当调整以便显示按成本以及按市值估算的资产，因此如果监管者或投资人愿意使用传统的会计方法来形成观点，他们就应当可以。
On a fair-value basis, which assumes that all assets and liabilities are realised immediately, Freddie had negative net worth of $5.2 billion at the end of the first quarter.
按公平价值计算，加入把所有的资产和债务都立即变现，到一季度末Freddie的净值损失可能有五十二亿美元。
Thee equity-settled share-based payment in return for employee services shall be measured at the fair value of the equity instruments granted to the employees.
以权益结算的股份支付换取职工提供服务的，应当以授予职工权益工具的公允价值计量。 。
Information disclosure of revenue-related and risk-related at the same time is an important part in providing useful information of fair value for economic decision-making.
而同时披露收益的相关性和风险的相关性这两方面的信息是提升公允价值信息决策有用性的重要一环。
The price NGC pays will be the current Fair Market Value of an accurately graded Coin at the original incorrect grade.
NGC所支付的价格将为公司按照错误等级评估硬币的当前公允市场价值。
Accounting rules require that investments are held at "fair value" -the price at which they can be sold to a third party in an orderly transaction.
会计准则规定，在一个有序交易下，投资人以“公允价值”的价格出售给第三方。
The new accounting principels was executed at Jan. 1,2007. In which the "fair value"are uesd in sevrel principels.
2007年1月1日新会计准则开始实施，新会计准则在许多具体准则中直接或间接地运用了公允价值计量属性。
Each identifiable asset and liability is measured at its acquisition-date fair value.
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。
For any intangible asset acquired in a combination, if its fair value can be measured reliably, it shall be separately recognized as an intangible asset and shall measured at its fair value.
合并中取得的无形资产，其公允价值能够可靠地计量的，应当单独确认为无形资产并按照公允价值计量。
At obtaining trading financial asset, the fair value of such trading financial asset will be treated as initial confirmation amount.
取得交易性金融资产时，按交易性金融资产的公允价值作为初始确认金额。
At obtaining trading financial asset, the fair value of such trading financial asset will be treated as initial confirmation amount.
取得交易性金融资产时，按交易性金融资产的公允价值作为初始确认金额。
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