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论公允价值在我国的运用.docx

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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：第页共NUMPAGES34页第PAGE\*MERGEFORMAT33页共NUMPAGES\*MERGEFORMAT34页本科毕业设计（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：Theapplicationoffairvalueinthedomesticandinternationalcomparativeanalysis1thedefinitionoffairvalue1.1fairvaluedefinitioncomparativeanalysisFromthedefinitionoffairvaluecanbeseen,differentcountries,institutionsforfairvaluedefinitionalthoughexpressedindifferentways,butitsconnotationbasicallythesame:(1)thetransactionfairness.Fairvalueisfamiliarwiththesituationbetweenthetwosidesinthevoluntarytransactionsinform,notintheforcedliquidationorformedintheprocessof.(2)marketcompatibility.Activemarketandtheactivemarketcanformthefairvalue.Activemarketinthemarketisthebestevidenceoffairvalue,butnottheonlyevidence.Whenthereisnoactivemarket,canbeusedinavarietyofvaluationtechniquestoprovideagoodestimationofthefairvalueofthemouth.(3)emphasizetherelativity,i.e.exchangetodeterminethefairvalueisinrelativelyreasonableunderthecircumstances.Thefairvalueisforitsessenceisakindofidealundertheassumptionthatthevalueembodimentofsocialreality,andthishypothesisisdifficulttofullyrealize.Nomatterhowperfecttransactionmarket,howwise,notlikelytocollectallinformationandeffectiveanalysisofinformationmakeabsolutelycorrectdecision.Fairvalueisthemarketvalue,namely,thefairvalueofthe"fair"isrelative.(4)thecomprehensivemeasurement.Fairvaluerefersnotonlytothefairvalueoftheassets,includingthefairvalueofthelatt