The purpose of the SEC rule known as Regulation FD, for fair disclosure, is to level the playing field so investors all receive significant company information at the same time, agency officials said.
美国证券交易委员会监管的目的是众所周知的公平信息披露规则，为公平的信息披露，提供一个同等水平的领域，那么投资者都可以收到明确的公司信息在同一时间，机构的官员说。
But anything that co-ordinates the actions of sellers-in this case, the disclosure required by fair-value accounting-can easily lead to sharp movements in asset prices.
但是同卖家行为相对等的任何事(在这里指公允价值会计对信息披露的要求)能轻易地导致资产价格大幅变动。
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。
Both FASB and its international counterpart are drafting standards requiring increased disclosure of how fair values are derived and their impact on profits and balance sheets.
两个委员会和国际起草标准要求增加披露如何公平价值产生的影响和利润和资产负债表。
This requires research on specific application of fair value from disclosure perspective and on improvement of the disclosure of fair value.
这就需要从披露的视角研究公允价值的具体应用，探讨公允价值披露的改进。
The "true and fair" principle has received new connotation under fair value measurement, thus the multi-level disclosure method is an important way to realize the concept of fair value report.
公允价值计量下的“真实与公允”原则具有新的内涵，因而，层次披露法是公允价值报告观的一个重要实现路径。
With the expanding application of fair value measurement attributes, recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.
随着公允价值等计量属性应用范围的不断扩大，资产持有损益的确认、计量和披露规范的研究逐渐受到重视。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
然而在由历史成本、公允价值共同混合计量的会计模式下，公允价值信息的披露方式成为了一个重要不足。
The improvement of mandatory corporate information disclosure facilitates investors' rights to access information and rights to fair dealing and helps securities market regulation.
信息公开制度的完善，有利于实现对投资者知情权、公平交易权的保护，有利于证券市场的监管。
The improvement of mandatory corporate information disclosure facilitates investors' rights to access information and rights to fair dealing and helps securities market regulation.
信息公开制度的完善，有利于实现对投资者知情权、公平交易权的保护，有利于证券市场的监管。
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