公允价值的“真实与公允”本质契合了产权保护的基本要求。
The true and fair essence of fair value fits basic requirements of property protection.
在英国，“真实与公允”观点是至高无上的，它对英国的会计实务具有强有力和直接的影响。
The true and fair is overriding in British. Which affects the British accounting practices directly.
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。
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.
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