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fair value hierarchy
公允价值层级

fair value hierarchy: main cash pool
公允价值层级：主现金池

fair value
公允价值

a fair value.
a 公允价值

fair value accounting
合理价值会计

change in fair value
公允价值变动

7. fair value measurement
7. 公允价值计量

fair value disclosure investments
披露公允价值的投资

bonds -- fair value adjustments
债券 -- -- 公允价值调整

accounting classifications and fair value
账户分类和公允价值

g. fair value measurement considerations
g. 公允价值计算方面的考虑

change in fair value, main cash pool
公允价值变动，主现金池

chapter vii determination of the fair value
第七 章 公允 价值 确定

a amounts are stated at fair value.
a 数额按公允价值列报。

he also discussed valuation techniques and fair value hierarchy contained in the proposed guidance.
他还讨论了拟议的指导中所载述的评估技术和公允价值层级。

a lower of book value or fair value.
a 低于账面价值或公允价值。

(fair value through surplus or deficit)
变动计入盈余或赤字)

(v) investments have been recorded at fair value.
㈤ 投资按照公允价值入账。

financial assets at fair value through surplus or deficit
以公允价值计量且其变动计入盈余或赤字的金融资产

(a) fair value of financial assets and liabilities;
(a) 金融资产和负债的公允价值；