1、

Fair value or us fair market value

公平价或美国的公平市场价

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2、

Firstly, the paper expatriates theory foundation and computation precondition of fair value.

首先,本文结合国际国内外公允价值研究现状,阐述了公允价值的理论基础及计量前提。

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3、

The theoretical price/ sales growth ratio, after all, would be about one: fair value!

毕竟,理论上的股价/销售额增长比率大约为一:公平价值!

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4、

Another article in this issue of Fair Value deals with internal and external business risks that impact companies.

挤入公司,在和内在的和外部的生意公平价值交易的这一个议题的另外的一个文章的危险。

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5、

The measurement attribute of fair value in new accounting principles changed the accounting methods but the amount of investment income.

新会计准则中引入了公允价值的计量属性,使投资收益核算方法有所改变,但没有改变投资收益的数额。

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6、

February 15th 2006, the new accounting standards promulgated. The highlight is the reuse of fair value, which has expanded the scope in 1998.

2006年2月15日新会计准则出台,其中最大的亮点就是对公允价值的重新使用,这次使用同1998年相比,范围有所扩大。

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7、

Fair Value Accounting: Theory Analysis and Empirical Evidence

公允价值会计:理论分析与经验证据

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8、

Fair value accounting is the accounting model that fair value as assets and liabilities' primary measurement basis.

公允价值会计是指以公允价值作为资产和负债的主要计量基础的会计模式。

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9、

The introduction of Fair Value became a bright spot in this significant accounting reform.

在此次具有重大意义的会计改革中,公允价值的引入成为了一个亮点。

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10、

A Study on the Solvency Management of Life Insurance Company upon Fair Value

基于公允价值的寿险公司偿付能力管理研究

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11、

The initial cost of a long-term equity investment obtained on the basis of issuing equity securities shall be the fair value of the equity securities issued.

以发行权益性证券取得的长期股权投资,应当按照发行权益性证券的公允价值作为初始投资成本。

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12、

this study investigates how fair value of investments disclosed under ias 39 is reflected in share prices and how the disclosure influences the value relevance of accounting information.

本文研究了B股公司按国际会计准则第39号(IAS39)披露公允价值的股价反映,以及公允价值揭示对会计信息价值相关性的影响。

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13、

Application of Fair Value in the Transfer of State-owned Enterprise Equity

公允价值在国有股权转让定价中的应用

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14、

That is divided into: measured at fair value and amortized cost.

即分为:以公允价值计量和以摊余成本计量。

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15、

Determine the discernable assets and liabilities and their fair value;

如何确定购入的可辨认资产和负债及其公允价值;少数股权的价值确定;

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16、

A simplistic dividend growth model highlights sensitivities for the S& P 500 index: reducing the perpetuity growth rate from 6 to 5 per cent would chop one-third off the market's fair value, other things being equal.

一种极简主义的股息增长模型突显出了对标普500指数(S&P500)的敏感度:在其他条件相同的情况下,如果永续增长率从6%降至5%,市场公允价值将损失三分之一。

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17、

International Comparison on the Determination of Employee Stock Option Compensation by Using Fair Value Measurement Methods; Capital Asset Fixed Price Method Evolution and in Shenzhen Stock Market's Empirical Analysis

用公允价值法确定股票期权报酬成本的国际比较资本资产定价方法演进及其在深圳股市中的实证分析

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18、

At the same time, the Financial Crisis should not negate the fair value.

同时,金融危机下,也不应否定公允价值计量属性。

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19、

What's more, the matter concerning recognizing and measuring the movements of fair value of derivative financial instruments between initial recognition and discontinuing recognition is also a hot potato.

此外,对初始确认至终止确认之间衍生金融工具公允价值变动的确认和计量也同样是一个棘手的会计问题。

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20、

Fair value is the only relevant measurement of the insurance contract, and the life insurance company is highly sensitive.

公允价值是保险合同唯一相关的计量属性,而人寿保险公司更是对此具有高度的敏感度,这是由于相对于其他行业,人寿保险行业中公允价值计量的引入范围则要大得多。

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