New research suggests that the increasing reach of fair-valueaccounting might be a mixed blessing.
最新研究表明公允价值会计的使用范围的扩大可能是一件好坏掺半之事。
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This theoretical model is a challenge to the ideal of fair-valueaccounting: that more information is always better.
这种理论模型是对公允价值会计观念的挑战：信息越多越好。
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A long-fermenting issue is how far "fair-value" accounting, which USES up-to-the-minute market information to price assets, should be pushed in banking.