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编号:时间:2021年x月x日书山有路勤为径学海无涯苦作舟页码: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:Theapplicationoffairvalueinthedomesticandinternationalcomparativeanalysis1thedefinitionoffairvalue1.1fairvaluedefinitioncomparativeanalysisFromthedefinitionoffairvaluecanbeseendifferentcountriesinstitutionsforfairvaluedefinitionalthoughexpressedindifferentwaysbutitsconnotationbasicallythesame:(1)thetransactionfairness.Fairvalueisfamiliarwiththesituationbetweenthetwosidesinthevoluntarytransactionsinformnotintheforcedliquidationorformedintheprocessof.(2)marketcompatibility.Activemarketandtheactivemarketcanformthefairvalue.Activemarketinthemarketisthebestevidenceoffairvaluebutnottheonlyevidence.Whenthereisnoactivemarketcanbeusedinavarietyofvaluationtechniquestoprovideagoodestimationofthefairvalueofthemouth.(3)emphasizetherelativityi.e.exchangetodeterminethefairvalueisinrelativelyreasonableunderthecircumstances.Thefairvalueisforitsessenceisakindofidealundertheassumptionthatthevalueembodimentofsocialrealityandthishypothesisisdifficulttofullyrealize.Nomatterhowperfecttransactionmarkethowwisenotlikelytocollectallinformationandeffectiveanalysisofinformationmakeabsolutelycorrectdecision.Fairvalueisthemarketvaluenamelythefairvalueofthe"fair"isrelative.(4)thecomprehensivemeasurement.Fairvaluerefersnotonlytothefairvalueoftheassetsincludingthefairvalueofthelatteroveralongperiodoftimehadbeenignored.1.2chinafairvaluedefinitiontheoreticaldefectsOnthedefinitionoffairv