Is Fair Value Accounting Still Fair?

Markets around fair value.

市场围绕公允价值波动.

Fair-value accounting is indeed flawed.

公允价值会计确实有缺陷.

There are many Methods : To assess the fair value of a share.

　　评估股票的合理价值有许多方法.

To make a measurement through the fair value pattern, the following conditions shall be met simultaneously.

采用公允价值模式计量的, 应当同时满足下列条件.

Bandwagon effects may a long way away from fair value.

从众效应(Bandwagoneffects)可能会让市场严重偏离公允价值.

Imperfectly efficient markets rotate around fair value.

不完全有效的市场围绕公允价值波动.

The directors consider that the carrying amount of trade and other receivables approximates their fair value.

董事认为贸易及其他应收款的账面值,与其公平值相约.

The attractions of fair-value accounts are straightforward.

公允价值会计的吸引力是显而易见的.

Financial guarantees are recorded in the financial statements at fair value.

务担保按公平值记入财务报表中.

So market price is the most consistent with fair value definition.

市场价格是最符合公允价值定义的.

Fair-value accounting gets around this agency problem.

公允价值会计能够规避这种代理问题.

Do not believe the sweet words of that fair-faced man.

不要相信那个小白脸的甜言蜜语.

The masses are fair minded, they won't write off our record.

群众是公道的, 他们不会把我们的历史丢掉.

For example, do we present ourselves as competent, hard working, independent, fair minded, trustworthy, or amusing?

例如, 是否呈现自己能干 、 努力工作 、 独立 、 处事公正 、 值得信赖或有趣?

As the thought of my design returned the fair weather, I was preparing daily the voyage.

随着晴朗天气的到来, 我又忙着筹划起来了.我天天都准备着我的航行.

Fair weather cometh out of the north: with God is terrible majesty.

22金光出于北方,在神那里有可怕的威严.

KJV Fair weather cometh out of the north: with God is terrible majesty.

[新译]金光来自北方,在神的周围有可怕的威严.

The rainbow promises fair weather.

虹预示晴朗的天气.

We are hoping for fair weather.

我们希望天气晴朗.

I believe that you are devoted friend, and not a fair weather friend.

我相信你是我真诚的朋友, 而不是酒肉朋友.