求翻译：新会计准则的颁布把公允价值计量重新引入了会计实务，公允价值观成为新准则体系中的一个亮点。同时为了防止公允价值被滥用而出现操纵利润的行为，准则又“人为”谨慎地规定了公允价值的使用前提，也就是公允价值应当能够“可靠取得与计量”。文章讲述了公允价值的定义，对会计事项产生的影响，如：投资性房地产、企业合并、债务重组、非货币性资产交易等。并对公允价值在我国企业会计信息运用的问题进行解读。是什么意思？

New accounting standards issued by the fair value of the re-introduction of accounting practices, fair values ​​of the new standards system in a bright spot. Meanwhile, in order to prevent abuse arising from fair value to manipulate the behavior of profits, guidelines and "artificial" carefully prov

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New accountant the criterion promulgation has introduced the fair and just value measurement accountant the practice, the fair and just values become in the new criterion system a luminescent spot.Simultaneously in order to prevent the fair and just value is abused appears the operation profit the b

Promulgation of new accounting standards reintroduced the fair value accounting practice that fair values become a bright spot in the new guidance system. At the same time in order to prevent abuse of the fair value of the occurrence of Act of manipulating profits, guidelines and "man-made" carefull

Promulgation of new accounting standards reintroduced the fair value accounting practice that fair values become a bright spot in the new guidance system. At the same time in order to prevent abuse of the fair value of the occurrence of Act of manipulating profits, guidelines and "man-made" carefull