Critically, for those who believe most firms try to warm up, if not fully cook, their books, the notes to the accounts will disclose all assets at fair value.

• 更严格一点说，对于那些认为大多数公司，即使没完全做假帐也都跃跃欲试的人来说，帐目附注将会按照市价显示资产金额。