双语例句
- Negative Goodwill A gain occurring when the price paid for an acquisition is less than the fair value of its net assets.
由于收购价格低于收购资产的公平价值而获得的收益。
权威例句
Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of BanksResearch on Measurement Attributes of Accounting:Market Price,Historical Cost,Current Cost and Fair ValueValue-Relevance of Banks' Fair Value Disclosures under SFAS No. 107The crisis of fair-value accounting: Making sense of the recent debateFair Value Accounting for Commercial Banks: An Empirical Analysis of SFAS No. 107Fair value disclosures by bank holding companiesApplication of Fair Value in China's New Accounting Standards:The Significance and the CharacteristicsThe Value Relevance of Fair Value:Evidence form B-share CompaniesFair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flowsDid Fair-Value Accounting Contribute to the Financial Crisis?
