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1、河南理工大学万方科技学院2012届本科生毕业论文(设计)附录外文资料与中文翻译外文资料:Theapplicationoffairvalueinthedomesticandinternationalcomparativeanalysis1thedefinitionoffairvalue1.1fairvaluedefinitioncomparativeanalysisFromthedefinitionoffairvaluecanbeseen,differentcountries,institutionsf
2、orfairvaluedefinitionalthoughexpressedindifferentways,butitsconnotationbasicallythesame:(1)thetransactionfairness.Fairvalueisfamiliarwiththesituationbetweenthetwosidesinthevoluntarytransactionsinform,notintheforcedliquidationorformedintheprocessof.(2)ma
3、rketcompatibility.Activemarketandtheactivemarketcanformthefairvalue.Activemarketinthemarketisthebestevidenceoffairvalue,butnottheonlyevidence.Whenthereisnoactivemarket,canbeusedinavarietyofvaluationtechniquestoprovideagoodestimationofthefairvalueofthemo
4、uth.(3)emphasizetherelativity,i.e.exchangetodeterminethefairvalueisinrelativelyreasonableunderthecircumstances.Thefairvalueisforitsessenceisakindofidealundertheassumptionthatthevalueembodimentofsocialreality,andthishypothesisisdifficulttofullyrealize.No
5、matterhowperfecttransactionmarket,howwise,notlikelytocollectallinformationandeffectiveanalysisofinformationmakeabsolutelycorrectdecision.Fairvalueisthemarketvalue,namely,thefairvalueofthe"fair"isrelative.(4)thecomprehensivemeasurement.Fairvaluerefersnot
6、onlytothefairvalueoftheassets,includingthefairvalueofthelatteroveralongperiodoftimehadbeen29河南理工大学万方科技学院2012届本科生毕业论文(设计)ignored.1.2chinafairvaluedefinitiontheoreticaldefectsOnthedefinitionoffairvalueissubstantiallyconsistentwithinternational.Butthisdefi
7、nitionwasstudied,andcombinedwiththefairvalueofspecificaccesstechnology,wecanfindthat,thefairvalueofthedefinitionitselfisnotwithnochinkinone'sarmour,itiscertaintohavesometheoreticaldefects.First,thedefinitionoffairvalueintheemphasison"evenbargain",butina
8、ctualapplication,fairnessisvagueanddifficulttoguaranteethe.Forexample,inabuyer'smarketorseller'smarket,bytheimpactofsupplyanddemand,theactualtransactionpriceisverydifficulttoachievethetruefair.Forexample,alicenseplatenumberoracer