公允价值的定义和优越性 ---------外文翻译(外文原文+中文翻译).doc
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公允价值的定义和优越性 ---------外文翻译(外文原文+中文翻译),abstract：with the knowledge economy and the rapid development of information society, as reflected at historical cost accounting book value of individual econom...
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Abstract：With the knowledge economy and the rapid development of information society, as reflected at historical cost accounting book value of individual economic resources has seriously deviated from the market value of the correct economic decision makers. Especially in market innovation, financial innovation after another environment, in particular the emergence of derivative financial instruments, so that the fair value of derivative financial instruments has become the only relevant measurement attribute. Fully reflects the fair value of the market value of assets and liabilities, with full advantage.
Keywords：definition of Fair value benefits Ensuring Accuracy
Definition
Fair value accounting also called Market Value Accounting or Market to Market accounting, it is the value of an asset or liability in an arms length transaction between unrelated willing and knowledgeable parties. The concept of fair value is used in many accounting standards including the IFRS covering acquisition, and the valuation of securities, but is not limited to these.
Fair value is an estimate of the price an entity would realize if it were to sell an asset, or the price it would pay to relieve a liability. Many financial instruments – such as shares traded on an exchange, debt securities (U.S. Treasury bonds), and derivatives – are measured and reported at fair value.
摘要：随着知识经济和信息化社会的迅速发展，按历史成本反映的会计个体经济资源账面价值已经严重偏离市场价值，影响了经济决策者的正确决策。特别在市场创新、金融创新层出不穷的环境下，尤其是衍生金融工具的出现，使公允价值成了衍生金融工具唯一相关的计量属性。公允价值充分体现了资产和负债的市场价值，具有充分的优越性。
关键词：公允价值的定义 优越性 公允价值的确定
定义
公允价值（Fair Value） 亦称公允市价、公允价格，熟悉市场情况的买卖双方在公平交易的条件下和自愿的情况下所确定的价格，或无关联的双方在公平交易的条件下一项资产可以被买卖或者一项负债可以被清偿的成交价格，以减轻负债。 很多金融工具-如买卖一股票交换，债务证券（美国国债）和金融工具衍生物，公平价值的观念用在很多会计标准，包括国际财务报告准则 ，包括收购 ，以及证券估价，但并不限于这些。
Keywords：definition of Fair value benefits Ensuring Accuracy
Definition
Fair value accounting also called Market Value Accounting or Market to Market accounting, it is the value of an asset or liability in an arms length transaction between unrelated willing and knowledgeable parties. The concept of fair value is used in many accounting standards including the IFRS covering acquisition, and the valuation of securities, but is not limited to these.
Fair value is an estimate of the price an entity would realize if it were to sell an asset, or the price it would pay to relieve a liability. Many financial instruments – such as shares traded on an exchange, debt securities (U.S. Treasury bonds), and derivatives – are measured and reported at fair value.
摘要：随着知识经济和信息化社会的迅速发展，按历史成本反映的会计个体经济资源账面价值已经严重偏离市场价值，影响了经济决策者的正确决策。特别在市场创新、金融创新层出不穷的环境下，尤其是衍生金融工具的出现，使公允价值成了衍生金融工具唯一相关的计量属性。公允价值充分体现了资产和负债的市场价值，具有充分的优越性。
关键词：公允价值的定义 优越性 公允价值的确定
定义
公允价值（Fair Value） 亦称公允市价、公允价格，熟悉市场情况的买卖双方在公平交易的条件下和自愿的情况下所确定的价格，或无关联的双方在公平交易的条件下一项资产可以被买卖或者一项负债可以被清偿的成交价格，以减轻负债。 很多金融工具-如买卖一股票交换，债务证券（美国国债）和金融工具衍生物，公平价值的观念用在很多会计标准，包括国际财务报告准则 ，包括收购 ，以及证券估价，但并不限于这些。
