New research suggests that the increasing reach of fair-value accounting might be a mixed blessing.

最新研究表明公允价值会计的使用范围的扩大可能是一件好坏掺半之事。

youdao

This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.

这种理论模型是对公允价值会计观念的挑战：信息越多越好。

youdao

A long-fermenting issue is how far "fair-value" accounting, which USES up-to-the-minute market information to price assets, should be pushed in banking.

一个长期争议的话题就是在银行业应当在何种程度上采用以实时市场信息为资产定价的公允价值会计。

youdao

If so-called fair value accounting had been in place then, just about every large bank would have collapsed.

FORBES: Steve Forbes Monologue [0:08-2:34]

The SEC had just adopted an obscure accounting regulation known as mark to market in 2006 (also known as fair value accounting).

FORBES: Media Parrot Obama Financial Crisis Campaign Propaganda

Moreover, accounting experts whose opinions I know and trust have suggested that the next wave of accounting inquiries may involve fair value accounting for assets and liabilities.

FORBES: Accounting Fraud Cases Are Dead. Long Live Accounting Fraud Cases.