fair value
英 [fɛə ˈvælju] 美 [fɛr ˈvælju]

释义

公平价值；

英英释义

Fair value

• In accounting and economics, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset or commodity. It takes into account such objective factors as:

以上来源于:Wikipedia

双语例句

1. Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.
   由于收购价格低于收购资产的公平价值而获得的收益。

权威例句

Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks
Research on Measurement Attributes of Accounting:Market Price,Historical Cost,Current Cost and Fair Value
Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107
The crisis of fair-value accounting: Making sense of the recent debate
Fair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107
Fair value disclosures by bank holding companies
Application of Fair Value in China's New Accounting Standards:The Significance and the Characteristics
The Value Relevance of Fair Value:Evidence form B-share Companies
Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows
Did Fair-Value Accounting Contribute to the Financial Crisis?