外文资料翻译---公允价值运用的国内外比较应用分析.doc

本 科 毕 业 设 计（论文） 题目 论公允价值在我国的运用 附录 外文资料与中文翻译 院（系部） 工商管理系 专业名称 会计学 年级班级 08会计—4班 学生姓名 许 欣 指导教师 2012 年 05月 23日 附 录 外文资料与中文翻译 外文资料： The application of fair value in the domestic and international comparative analysis 1 the definition of fair value 1.1 fair value definition comparative analysis From the definition of fair value can be seen, different countries, institutions for fair value definition although expressed in different ways, but its connotation basically the same: (1) the transaction fairness. Fair value is familiar with the situation between the two sides in the voluntary transactions in form, not in the forced liquidation or formed in the process of. (2) market compatibility. Active market and the active market can form the fair value. Active market in the market is the best evidence of fair value, but not the only evidence. When there is no active market, can be used in a variety of valuation techniques to provide a good estimation of the fair value of the mouth. (3) emphasize the relativity, i.e. exchange to determine the fair value is in relatively reasonable under the circumstances. The fair value is for its essence is a kind of ideal under the assumption that the value embodiment of social reality, and this hypothesis is difficult to fully realize. No matter how perfect transaction market, how wise, not likely to collect all information and effective analysis of information make absolutely correct decision. Fair value is the market value, namely, the fair value of the fair is relative. (4) the comprehensive measurement. Fair value refers not only to the fair value of the assets, including the fair value of the latter over a long period of time had been ignored. 1.2 china fair value definition theoretical defects On the definition of fair value is substantiall