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1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页 共1页 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日附 录外文资料与中文翻译外文资料：The application of fair value in the domestic and international comparative analysis1 the definition of fair value1.1 fair value definiti
2、on comparative analysis From the definition of fair value can be seen, different countries, institutions for fair value definition although expressed in different ways, but its connotation basically the same: (1) the transaction fairness. Fair value is familiar with the situation between the two sid
3、es in the voluntary transactions in form, not in the forced liquidation or formed in the process of. (2) market compatibility. Active market and the active market can form the fair value. Active market in the market is the best evidence of fair value, but not the only evidence. When there is no acti
4、ve market, can be used in a variety of valuation techniques to provide a good estimation of the fair value of the mouth. (3) emphasize the relativity, i.e. exchange to determine the fair value is in relatively reasonable under the circumstances. The fair value is for its essence is a kind of ideal u
5、nder the assumption that the value embodiment of social reality, and this hypothesis is difficult to fully realize. No matter how perfect transaction market, how wise, not likely to collect all information and effective analysis of information make absolutely correct decision. Fair value is the mark
6、et value, namely, the fair value of the fair is relative. (4) the comprehensive measurement. Fair value refers not only to the fair value of the assets, including the fair value of the latter over a long period of time had been ignored.1.2 china fair value definition theoretical defects On the defin
7、ition of fair value is substantially consistent with international. But this definition was studied, and combined with the fair value of specific access technology, we can find that, the fair value of the definition itself is not with no chink in ones armour, it is certain to have some theoretical d
8、efects. First, the definition of fair value in the emphasis on even bargain, but in actual application, fairness is vague and difficult to guarantee the. For example, in a buyers market or sellers market, by the impact of supply and demand, the actual transaction price is very difficult to achieve t
9、he true fair. For example, a license plate number or a certain kind of tea, with hundreds of thousands or even millions of prices, completely is traded a willing willing to endure a voluntary exchange price, its hard to say with the original meaning of fair. Again, due to the existence of asymmetric
10、 information, the active market for both buyers and sellers to reach transaction prices are not absolutely fair. For example, in the second-hand car market, buy a car to car quality information related to master far less than selling cars, and sell the car man as a rational economic person, want the
11、 car can sell a good price and try to exaggerate the car quality. If a car that sells car people, to pay the corresponding price, so buyers interests have been violated; if a car prior to realize this reason, in order not to be cheated will adhere to the low price, sell a car people reluctantly part
12、 with cheap shots, so the car is not fair the. Of course, in this game, buy a car and the car can choose to exit the market, finally appear inferior goods expel quality product of the adverse selection results, but in the real economic life, both the information asymmetry phenomenon indeed bow can b
13、e found. Fair value definition requires a familiar situation both sides exist in name only, although voluntary transactions, the transaction price fairness is miles away. Secondly, based on the fair value definition emphasizes the transaction and produce, but a lot of the fair value of the acquisiti
14、on is not derived from trading. But more often to the enterprise resource in a transaction and although the transaction but no observable amount in case, according to the same or similar situation made estimation and evaluation. For example, the fair value not only for the initial measurement, are o
15、ften used in subsequent measurement, and subsequent measurement are mostly in the absence of trade situation, through for a supply of sth. to reach consensus on the actual transaction price will be out of the question. There is also controversy most, one is fair value is what?, namely the definition of the fair value of the meaning not clear. This is also a question of the application of the fair value of the core problem, determine the meaning of fair value, fair value measurement to determine the direction and
