论公允价值在我国的运用的外文资料与中文翻译

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日河南理工大学万方科技学院2012届本科生毕业论文（设计）1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,thefairvalueofthefairisrelative.(4)thecomprehensivemeasurement.Fairvaluerefersnotonlytothefairvalueoftheassets,includingthefairvalueofthelatteroveralongperiodoftimehadbeen河南理工大学万方科技学院2012届本科生毕业论文（设计）2ignored.1.2chinafairvaluedefinitiontheoreticaldefectsOnthedefinitionoffairvalueissubstantiallyconsistentwithinternational.Butthisdefinitionwasstudied,andcombinedwiththefairvalueofspecificaccesstechnology,wecanfindthat,thefairvalueofthedefinitionitselfisnotwithnochinkinone'sarmour,itiscertaintohavesometheoreticaldefects.First,thedefinitionoffairvalueintheemphasisonevenbargain,butinactualapplication,fairnessisvagueanddifficulttoguaranteethe.Forexample,inabuyer'smarketorseller'smarket,bytheimpactofsupplyanddemand,theactualtransactionpriceisverydifficulttoachievethetruefair.Forexample,alicenseplatenumberoracertainkindoftea,withhundredsofthousandsorevenmillionsofprices,completelyistradedawillingwillingtoendureavoluntaryexchangeprice,it'shardtosaywiththeoriginalmeaningoffair.Again,duetotheexistenceofasymmetricinformation,theactivemarketforbothbuyersandsellerstoreachtransactionpricesarenotabsolutelyfair.Forexample,inthesecond-handcarmarket,buyacartocarqualityinformationrelatedtomasterfarlessthansellingcars,andsellthecarmanasarationaleconomicperson,wantthecarcansellagoodpriceandtrytoexaggeratethecarquality.Ifacarthatsellscarpeople,topaythecorrespondingprice,sobuyersinterestshavebeenviolated;ifacarpriortorealizethisreason,inordernottobecheatedwilladheretothelowprice,sellacarpeoplereluctantlypartwithcheapshots,sothecarisnotfairthe.Ofcourse,inthisgame,buyacarandthecarcanchoosetoexitthemarket,finallyappearinferiorgoodsexpelqualityproductoftheadverseselectionresults,butintherealeconomiclife,boththeinformationasymmetryphenomenonindeedbowcanbefound.Fairvaluedefinitionrequiresafamiliarsituationbothsidesexistinnameonly,althoughvoluntarytransactions,thetransactionpricefairnessismilesaway.Secondly,basedonthefairvaluedefinitionemphasizesthetransactionandproduce,butalotofthefairvalueoftheacquisitionisnotderivedfromtrading.Butmoreoftentotheenterpriseresourceinatransactionandalthoughthetransactionbutnoobservableamountincase,accordingtothesameorsimilarsituationmade河南理工大学万方科技学院2012届本科生毕业论文（设计）3estimationandevaluation.Forexample,thefairvaluenotonlyfortheinitialmeasurement,areoftenusedinsubsequentmeasurement,andsubsequentmeasurementaremostlyintheabsenceoftradesituation,throughforasupplyofsth.toreachconsensusontheactualtransactionpricewillbeoutofthequestion.Thereisalsocontroversymost,oneisfairvalueiswhat?,namelythedefinitionofthefairvalueofthemeaningnotclear.Thisisalsoaquestionoftheapplicationofthefairvalueofthecoreproblem,determinethemeaningoffairvalue,fairvaluemeasurementtodeterminethedirectionandtarget.Ourfairvaluedescribingambiguous,connotationandextensionofuncertainty,notspecific,mayleadtoconfusioninpracticeapplication.Thefairvalueiswhattheunderstandingisdifferent,thefairvaluemeasurementusingassumptions,techniquesandmethodsmaybedifferent,measuringtheresultsofthedifferencecanbelarge,measurementreliabilitywillbereduced.1.3theUnitedStatesofAmericafairvaluedefinitiondevelopmentreferencetoChina(1)orderlytransaction.TheUnitedStatesoforderlytransactionandtheinternationalaccountingstandardsboard(IASB)andourcountryMinistryofFinancestatedevenbargainconcepthasbiggerdifference.Orderlytransactionemphasizeinthemarketfulldisclosureandassetsorliabilitiesowner'sinitiative,andevenbargainemphasizethetransactionitselftheunforced.Orderlytransactionconceptcanbecoveredevenbargainconcept.(2)comparedtotheSFASNO.157,China'snewaccountingstandardswillbethefairvalueisdefinedasthetransactionbothsidesoftransactionisgeneratedbasedontheamount,butnotclearlyexpressedconcernattheprice.Insomecases(suchastherelatedpartytransactio