To this end, the fair value measurement and the relevance of the economic crisis has become the focus of debate between the accounting profession.

为此，公允价值计量与经济危机的相关性便成为会计界争论的焦点。

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New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.

新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。

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With examples, this paper analyzes the transformation, fair value measurement and management of investment real estate under the fair value measurement modal and raises some suggestions.

文章结合案例分析了在公允价值计量模式下投资性房地产在转换、公允价值变动计量及处置这几方面存在的问题，并提出了建议。

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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