the even-handed value

• 公允价值

the even-handed value的用法和样例：

例句

1. And yet, for all its pain, fair-value accounting is still the best way to value businesses.
   但是尽管有其痛处，公允价值会计仍然是评估交易的最好的途径。
2. The transition to fair value accounting has created a plethora of mind-boggling issues for the auditing profession.
   公允价值会计核算方法的改变给审计人员带来了难以理解的疑难课题。