求翻译：放眼中外，公允价值计量极具争议性。美国业界对公允价值的研究代表了行业领先水平，其发布的公允价值计量准则（《FASB157是什么意思？

Looking abroad, the fair value measurement is highly controversial. U.S. industry representatives on the fair value of the industry-leading level, the fair value of its issued guidelines ("fasb157

Looking at Chinese and foreign, at fair value measurement is highly controversial. The fair value of the US industry research on behalf of the industry leading level, and the fair value measurement guidelines issued (the FASB 157

正在翻译，请等待...

Looking at home and abroad, fair value measurement is extremely controversial. United States representative on the fair value of the industry leading level, fair value measurement guidelines for publishing (the FASB157