资源描述：
《公允价值运用的国内外比较应用分析-外文资料与中文翻译》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
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
