It is the basis of reliability of fair value measurement to reasonably define fair value hierarchy.

合理界定公允价值层级是可靠计量公允价值的基础。

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With the change of accounting method from history cost measurement to fair value measurement, it is important to value the fair value of a liability.

随着会计计量方法由历史成本计量向公允价值计量的转变，对负债公允价值的评估尤为重要。

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The essence of fair value measurement is the true and reliable utility of value, with emphasis on measuring to the future economic benefits of assets.

公允价值的本质是真实可靠地使用价值，重点在于对资产使用的未来经济利益的衡量。

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Because the issuer determines the fair value of the CVR by designating a discount rate that purportedly estimates the likelihood that the milestones will or will not occur, the fair value measurement itself is highly controversial.

FORBES: Shadowy Shares: The Dark Side of Contingent Value Rights