The valuations assigned to non-cash assets should be their fairmarketvalues at the date of transfer to the partnership.
非现金资产应按其转入日的公允市价计入合伙企业的会计账簿。
2
The purchaser records the identifiable assets it has purchased at their fairmarketvalues, and then debits any additional amount paid to an asset account entitled Goodwill.
买家将其购买的可确认资产以公平市价记录,支付的所有剩余金额全部借记到名为商誉的资产账户。
3
Second, we have heard some argue that fair value accounting —which assigns current marketvalues to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.