Critics say the practice, also known as fair-value accounting, overstates losses. See article.

评论者认为，作为著名的合理价值法，此种做法夸大了损失量。

youdao

Fair value often appears in accounting standards and practice of some countries as well as the shift of attitude for fair value in world main standards setting organizations.

随着世界各主要会计准则制定机构对公允价值态度的转变，公允价值开始在各国会计准则和实务中频频出现。

youdao

It is fairly important for the theory and practice of fair value accounting applied in China to research on the problem of fair value accounting.

探讨公允价值会计问题，对我国公允价值会计的理论和实践有重要的现实意义。

youdao

Critics say the practice, also known as fair-value accounting, overstates losses.

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