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The nominal price analysis of trading financial assets at fair value

机译：公允价值交易金融资产的标称价格分析

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Recognizing trading financial assets at their fair value facilitates quick transaction and convenient accounting, however, it causes uncertainty in terms of reasonable price, validity of market and involvement of investors. On some levels, the determination of fair value is subjective and artificial to a large extent and lacking in objectivity. Assets recognition seemingly rational based on financial reports does not result in valid inflow of funds or turn trading financial assets into equivalent monetary funds. Conducting an analysis on the nominal price of trading financial assets is a re-visit of the prudence principle of accounting as well as an interpretation of rationality of fair value recognition.
机译：承认其公允价值交易金融资产有助于快速交易，方便的会计，但是，它在合理的价格，市场的有效性和投资者参与方面导致不确定性。在一些级别上，公允价值的确定是具有很大范围和缺乏客观性的主观和人为。资产认可根据财务报告看似合理，不会导致有效的资金流入或将交易金融资产转化为同等货币基金。对交易金融资产的标称价格进行分析是一次重新访问会计审理原则以及对公允价值承认的合理性的解释。

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