高手帮忙翻译一下，写论文要用。急！谢谢拉！ 或者有关于公允价值的外文翻译能给我发一下。 感激！！！
ThisStatementdefinesfairvalue,establishesaframeworkformeasuringfairvalueingenerallyac...
This Statement defines fair value, establishes a framework for measuring fair value in generally accepted accounting principles (GAAP), and expands disclosures about fair value measurements. This Statement applies under other accounting pronouncements that require or permit fair value measurements, the Board having previously concluded in those accounting pronouncements that fair value is the relevant measurement attribute. Accordingly, this Statement does not require any new fair value measurements. However, for some entities, the application of this Statement will change current practice.
Reason for Issuing This Statement
Prior to this Statement, there were different definitions of fair value and limited guidance for applying those definitions in GAAP. Moreover, that guidance was rsed among the many accounting pronouncements that require fair value measurements. Differences in that guidance created inconsistencies that added to the omplexity in applying GAAP. In developing this Statement, the Board considered the need for increased consistency and comparability in fair value measurements and for expanded disclosures about fair value measurements.
Differences between This Statement and Current Practice
The changes to current practice resulting from the application of this Statement relate to the definition of fair value, the methods used to measure fair value, and the expanded disclosures about fair value measurements.
The definition of fair value retains the exchange price notion in earlier definitions of fair value. This Statement clarifies that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset or liability. The transaction to sell the asset or transfer the liability is a hypothetical ansaction at the measurement date, considered from the perspective of a market participant that holds the asset or owes the liability. Therefore, the definition focuses on the price that would be received to sell the asset or paid to transfer the liability (an exit price), not the price that would be paid to acquire the asset or received to assume the liability (an entry price). 展开
Reason for Issuing This Statement
Prior to this Statement, there were different definitions of fair value and limited guidance for applying those definitions in GAAP. Moreover, that guidance was rsed among the many accounting pronouncements that require fair value measurements. Differences in that guidance created inconsistencies that added to the omplexity in applying GAAP. In developing this Statement, the Board considered the need for increased consistency and comparability in fair value measurements and for expanded disclosures about fair value measurements.
Differences between This Statement and Current Practice
The changes to current practice resulting from the application of this Statement relate to the definition of fair value, the methods used to measure fair value, and the expanded disclosures about fair value measurements.
The definition of fair value retains the exchange price notion in earlier definitions of fair value. This Statement clarifies that the exchange price is the price in an orderly transaction between market participants to sell the asset or transfer the liability in the market in which the reporting entity would transact for the asset or liability, that is, the principal or most advantageous market for the asset or liability. The transaction to sell the asset or transfer the liability is a hypothetical ansaction at the measurement date, considered from the perspective of a market participant that holds the asset or owes the liability. Therefore, the definition focuses on the price that would be received to sell the asset or paid to transfer the liability (an exit price), not the price that would be paid to acquire the asset or received to assume the liability (an entry price). 展开
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这个声明在通常承认的会计原理(GAAP)定义了公平价值，建立测量的公平价值一个框架，并且扩展关于公平价值测量的透露。 这个声明申请在要求或允许公平价值测量的其他会计宣言，以前认为在那些会计宣言的委员会之下公平价值是相关的测量属性。 相应地，这个声明不要求任何新的公平扰渗价值测量。 然而，为有些个体，这个声明的应用将改变当前惯例。 发表的这个声明Reason 在这个声明之前的，那里是乱李拆公平价值和申请的那些定义被限制的教导的不同的定义在GAAP。 而且，那教导在要求公平价值测量的许多会计宣言之中rsed。 在那教导上的区别创造了增加到在申请GAAP的omplexity的不一致。 在开发这个声明，委员会考哗枣虑了在公平价值测量的需要对增加的一贯性和可比性和对关于公平价值测量的膨胀的透露。 在这声明和当前实践之间的Differences
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