"Fair value approach" in existence for many years, the sudden crisis in the world economy after the outbreak of criticism and demands incurred by a voice of change.

“公允价值计量方式”存在多年，突然在世界经济危机爆发后招致一片批评和要求变更之声。

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On the issue of accounting confirmation, the paper tends to adopt Continuing Involvement Approach. And as to measurement attribute, the paper proposes regarding fair value as distribution standard.

在会计计量属性的选择上，本文建议应该引入公允价值作为未被终止确认和被终止确认的两部分基础资产账面价值的分配标准；

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While the fair value of real estate assets are estimated using the income or market approach, the insurable value of a building or contents must be estimated on the cost to replace the assets.

虽然房地产资产的公允价 值通常是采用收益法或市场法去估计，建筑物 或设备的应投保金额必须根据资产的重置成本 来估计。

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As buyers are more and more realizing they are not receiving their fair share of the value inherent in their personal data, the timing for an alternative approach to advertising-supported models is ideal.

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