关于公允价值，谁来帮我翻译一下，谢谢

Fair value measurement in 2006 promulgated the new accounting standards has an important position in China with the international accounting standards convergence criteria is of important significance. New accounting standards in the full draw on international accounting standards on the basis of China's market economy with the actual situation in the financial accounting reports are basically achieved with the international financial reporting standards of international convergence. The new guidelines concern is the re-introduction of significant changes in fair value accounting as a measurement attributes, embodied in specific financial instruments, investment in real estate, non-common under the control of mergers, debt restructuring and non-monetary transactions, and other criteria are. This paper will be the first on the fair value of the meaning and characteristics on the basis of this analysis of the new guidelines adopted the fair value of the background and reasons, the