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。
The carrying amount of other payables and accruals approximates to its fair value.
其他应付款项及应计费用的帐面值与其公平值相约。
Fixed assets recorded in accordance with its fair value and a corresponding increase in the fixed fund;
盘盈的固定资产按照其公允价值入账，并相应增加固定基金；
To guard against this, the authors added to their model a measure of how far the exchange rate has shifted from its fair value.
为了避免这个，作者添加了他们对多长时间汇率会从公平价值中改变的模型标准。
Of the seven currencies that make up the Federal Reserve's major-currency index, only one (the Australian dollar) is within 10% of its fair value.
在构成美联储主要货币指数的七种货币中，只有一个(澳大利亚元)是在其10%的公平价值范围内的。
Businesses recognize impairment when the financial statement carrying amount of a long-lived asset or asset group exceeds its fair value and is not recoverable.
生意损害当财务报表传达一个长命的资产数量或资产团体超过它的公平价值和是不可回复的。
Article 52where there is no active market for a financial instrument, the enterprise concerned shall adopt value appraisal techniques to determine its fair value.
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。
The euro, despite its troubles, continues to be expensive when compared with many other rich-world currencies, though the British pound is trading close to its fair value.
欧元尽管深陷麻烦，但与许多其他富裕国家的货币相比币值依旧过高，而英镑的汇率基本合理。
If the enterprise loses the right to redeem the collateral, it shall stop recognizing the collateral and the transferee shall recognize the collateral as an asset at its fair value.
企业违约，丧失了赎回担保物权利的，应当终止确认该担保物；转入方应当按照公允价值将该担保物确认为一项资产。
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。
If the enterprise defaults and loses the right to redeem the guaranty, it shall stop recognizing the guaranty, and the transferee shall recognize the guaranty as an asset according to its fair value.
企业违约，丧失了赎回担保物权利的，应当终止确认该担保物；转入方应当按照公允价值将该担保物确认为一项资产。
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。
It may be forced to bend by politicians-who mostly dislike the brutal honesty of fair value-just as it did last year when criticised over its stance on toxic securities.
他或许会屈从于政客，政客最不喜欢公允价值的残酷诚实了，正如他们去年对有毒证券的态度饱受批评时那样。
Goodwill is the difference between the price paid for an asset and its fair market value.
商誉是所付资产价格和市场价值的差值。
Our fair value range includes a 30% discount to account for the company's lack of liquidity and its decreased earnings visibility.
由于公司资产流动性缺乏且其收益可见性下降，我们的公允价值范围包含30%的贴现率。
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.
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。
Goldman Sachs reckons the American equity market is around 32% below its "fair value" and 58% below its "equilibrium" level, which assumes a return to normal risk appetites.
高盛统计得出，美国股市低于其“公允价值”大约32%，比“平衡价格”水平低58%，这可能会使风险水平恢复到正常。
The company is actively marketing the asset at a reasonable price in relation to its current fair value.
公司正在积极地以合理的价格关于它的现在公平的价值销售资产。
In the process of the exploratory work, it has been found that market contract always restricts the orientation of fair value and the optimization can improve its performance.
从研究过程来分析，公允价值目标导向始终会受到其市场契约的限制。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
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。
Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.
由于收购价格低于收购资产的公平价值而获得的收益。
NGC will determine the current Fair market Value of a Coin based upon what NGC believes, in its sole opinion, to be reliable current market information.
NGC有权按照当前可靠的市场信息，自行决定硬币的当前市场价值。
Fair value has its incomparable superiority over history cost in view of relevance, faithful representation, comparability, timeliness and understandability.
在相关性、如实反映性、可比性、及时性和可理解性等方面，公允价值具有历史成本无可比拟的优势。
Then it introduces the application of fair value in International and American Accounting Standards and its enlightenment to China.
然后，介绍了公允价值在国际会计准则和美国会计准则的应用情况及其对我国的启示。
The value of the Olympic culture harmony is mainly displayed in its fostering of harmony in individuals, the realization of fair play and peace keeping.
奥林匹克文化和谐价值的凸显主要表现在奥林匹克文化对和谐个体的塑造，对公平竞争意识的培养和“和平理念”的传播三方面。
FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards.
FASB已经发布“公允价值计量”准则，IASB也在积极制定单独“公允价值计量”准则。
Improving the operability of fair value refers to standardization of fair value on its practical operation to ensure the overall application of fair value.
提高公允价值的可操作性，为公允价值全面应用提供保障。
Improving the operability of fair value refers to standardization of fair value on its practical operation to ensure the overall application of fair value.
提高公允价值的可操作性，为公允价值全面应用提供保障。
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