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1·Is Fair Value Accounting responsible for the Financial Crisis?

公允价值计量是否导致金融危机。

2·Fair value accounting has emerged as a hotspot in the international accounting area.

公允价值会计是当前国际会计的热点问题。

3·The trading book of financial institutions will be measured under fair value accounting.

在这些非交易性金融工具中，数量最大的就是商业银行贷款。

4·To begin with, this paper reviews the history of the propaganda for fair value accounting.

首先，本文回顾了美国会计准则的制定机构推行公允价值的历史进程。

5·How to provide a reliable measurement for fair value remains an urgent issue for fair value accounting.

如何能够可靠地对公允价值进行计量，成为公允价值会计问题中急需解决的一个问题。

6·After financial instruments, measurement of non-current assets has become a new field for fair value accounting.

继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。

7·The financial community believes that unique feedback effect in fair value accounting is the root cause of SPMC;

金融界认为，公允价值会计独特的“反馈效应”是造成次贷危机的根源；

8·Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.

公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。

9·This dissertation is written in a purpose to explore the characteristics and related information of Fair Value Accounting.

本文的意义在于揭示了公允价值的特性，厘清了对公允价值的相关认识；

10·Among the many issues concerning the application of fair value accounting, the issue as to measurement is under the most heated debate.

在与公允价值会计相关的诸多问题当中，争议最大的是公允价值的计量。