1, Why not all financial instruments measured at fair value?

2, Cash flows A company has set up fair value provisions for the reorganisation costs of a subsidiary it acquired last year.

3, A formal draft for public comment on fair value accounting is expected shortly.

4, Chapter 4, The econometric study of fair value.

5, Imperfectly efficient markets rotate around fair value.

6, From that, Morningstar calculates what it calls a fair value estimate of $720 a share on a price-to-earnings ratio of 24 times 2011 earnings.

7, Bandwagon effects may a long way away from fair value.

8, Borrowings are recognised initially at fair value, net of transaction costs incurred, and subsequently stated at amortised cost using the effective interest method.

9, Fair value has its incomparable superiority over history cost in view of relevance, faithful representation, comparability, timeliness and understandability.

10, Fair value and provide investors with a more transparent information.

11, Hedges are classified as fair value hedges, cash flow hedges, and hedges of the net investment in a foreign operation, and the accounting is similar to the IAS 39 requirements.

12, Although, it still had many questions about the fair value utilized in the human capital value measurements,[http:///fair value.html] it will be gradually accepted and utilized.

13, Some argue that fair value accounting exacerbated the credit crisis.

14, Our country accounting policy of revaluation reserve deny fair value so revaluation reserve can't regard as subsidiary capital.

15, If its fair value cannot be obtained in a reliable way, it shall be measured at its nominal amount.

16, The best evidence of fair value is prices quoted in active markets, such as the price for a stock listed on a stock market.

17, Part four, the operation of fair value in Exchange of Non-monetary Assets Standards.

18, We have long supported fair value reporting that transparently reports real factual values and changes them.

19, The Black-Scholes model is prized because it measures the fair value of stock option contracts.

20, At same time it gives some advice on the improvement of the impact of Fair Value account on Traditional Cost Value.

21, To safeguard public interests, to hold power for the people, to promote efficiency on the basis of the priority of fair value, to be honest in performing office duties...

22, FASB defines impairment loss as the amount by which the carrying value exceeds an asset's fair value.

23, The council consider that the carrying amount due from subsidiary approximates their fair value.

24, Within 20 days of the approval notice a dissentient shareholder must give a written notice of dissent to the constituent company demanding payment of the fair value of his shares.

25, The value of the security law, the value of efficiency and fair value of the scholars have been extensively explored,() but very few people discussed the value of the Company Law of Harmony.

26, In this paper, I chose several securities traders' balance sheet and profit statement in order to find out how fair value influences the financial report.

27, Projects that form a part of the MoU include but are not limited to consolidations, derecognition , fair value measurements, financial statement presentation, income taxes and leases.

28, The impairment loss allocated to a long-lived asset should not reduce its carrying value below fair value.

29, In fact, the financial statement should reflect the true economic behaviors, so the employee bonus shares should be recognized as expense in its fair value.

30, From the international economy trade trend of development analysis, the innovation selects should be able to manifest the legal fair value and the benefit value unification.

31, Compensation under the share appreciation right is measured based on the fair value of the liability incurred and is expensed over the vesting period .

32, Fair value is an objective value. Fair value accounting emphasizes the evaluation of objective asset value. In essence, fair value accounting is objective asset evaluation.

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

34, No system of disclosing the fair value of complex securities is perfect.

35, The fair value of a deposit at notice shall not be lower than the current value of the payable amount as of the first day it becomes drawable upon the request of the depositor for draw.

36, Generally, fair value accounting information is more relevant and less reliable than historical cost accounting information.

37, Non-recurring profit and loss resulting from fair value measurement shows the ability of managers' facing market uncertainty.

38, Chinese Accounting Standards has been introduced fair value measurement since 1997. We have experienced three stages of advocating, avoidance and re-introduction.

39, If the hedging instrument is a derivative instrument, the gain or loss from the changes in the fair value of the hedging instrument shall be recorded in the profits and losses of the current period.

40, Fair value is an asset's purchase or sale price in a current transaction between willing parties.

41, Third it talks about the equity value in the protective system of commercial agents and the changes made by the fair value to the law of commercial agency.

42, Of the MoU include but are not limited to consolidations, derecognition , fair value measurements, financial statement presentation,[http:///fair value.html] income taxes and leases.

43, "Fair value approach" in existence for many years, the sudden crisis in the world economy after the outbreak of criticism and demands incurred by a voice of change.

44, Both Financial Accounting Standard Board and International Accounting Standard Board are transferring from historical cost accounting to fair value accounting in making accounting standards.

45, Historical cost, fair value, replacement cost, net realizable value, present value.

46, As a majority owner, Grainger will recognize 100% of the fair value of acquired assets and assumed liabilities of MonotaRO.

47, But picking off assets has proven to be difficult, largely because of a lack of agreement on how to arrive at a fair value for bombed-out financial instruments bereft of a market.

48, Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.

49, Goodwill represents the excess of the cost of an acquisition over the fair value of the Group's share of the net assets of the acquired business at the date of acquisition.

50, The importance of fair value accounting to responsible systemic risk management is hard to overstate.

51, So market price is the most consistent with fair value definition.

52, The new head of FASB may have to oversee a delicate climbdown from full fair value.

53, Protection of injured partys lawsuit right is an important respect, which ensures human rights in the criminal lawsuit, it is also reflect of scientific fair value in criminal suit mechanism process.

54, Excluding non-cash items such as stock based compensation and changes in the fair value of derivatives, net income was $6.4m, the company said.

55, This Statement clarifies that a fair value measurement for a liability reflects its nonperformance risk (the risk that the obligation will not be fulfilled).

56, History cost has stronger indirect verification, but fair value has stronger direct verification.

57, The name, book value, fair value, expected disposal expenses, and expected disposal costs and the expected time for disposal, etc...

58, The last is accounting measurement should adopt fair value attribute.

59, While the fair value of real estate assets are estimated using the income or market approach, the insurable value of a building or contents must be estimated on the cost to replace the assets.

60, In such cases the company recognizes an impairment loss for the amount the carrying value exceeds fair value.

61, Shareholders can be protected to some degree by selling their shares for fair value.