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1、外文翻译TheFairValue-ANewEvaluationMethodinAccountingofCompanyMaterial Source:BulletinUASVMHorticulture,66(2)/2009 Author:Suceave，RomaniaAbstract. The fair value criterion is an evaluation method based on the supposition that the values expressed in the balanc
2、e sheet reflect in every moment their exchange value at the acquisition date, date at which the fair value and the historical cost are the same. But, in the following periods, the value of the assets and liabilities exposed in the balance sheet is adjusted
3、to a value equivalent to the value with which the asset can be exchanged of the liability estimated, through a free transaction, between 2 fully-aware parties, willing to make this operation. So, the exposed values based on the fair value are current values
4、, which might correspond to it in the conditions of a possible sale at that time. Certainly they are very useful values to the balance sheet users, because they allow the approach to the entity’s economical capital quantification. The problem is that the fa
5、ir value quantification may not be credible for all the posts in the balance sheet, because this parameter is often less likely to be documented about, or certain assets or liabilities do not have a market on which to obtain real quotations.The definition o
6、f the fair value is based on the supposition that an entity, in conditions of economical continuity, has no intention or necessity for liquidation, and as such is not interested in reducing relevantly its operations in disadvantageous conditions.INTRODUCTIO
7、N12Making abstraction of the initial evaluation of a received for good and valuable consideration, all the assessment measures enclosed in the balance are expressed in the profit and loss account, influencing the result as income, respectively expense, here
8、 counting the value modifications of assessment at the fair value at the date of the balance sheet and the income from the initial assessments of the assets produced. Thus the value modifications influ
