Critics say the practice, also known as fair-value accounting, overstates losses. See article.

评论者认为，作为著名的合理价值法，此种做法夸大了损失量。

youdao

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。

youdao

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。

youdao

France's biggest banks say that fair-value accounting would threaten the stability of entire banking systems.

ECONOMIST: Accounting

Gradually introduced and carefully explained, fair-value accounting should make for a more transparent and sound financial system.

ECONOMIST: Accounting

We're in a market-based economy, where we're looking at fair-value accounting and marking instruments, to the markets.

CNN: Recession-o-meter swings to slowdown