The Sketch Book:The Author's Account of Himself是华盛顿·欧文的一篇游记散文,其语言凝练典雅,文风多变,时而庄重时而诙谐。文章首先对该篇散文的研究现状进行了梳理,发现众多学者从各个角度对其进行了研究,但是从忠实的角...The Sketch Book:The Author's Account of Himself是华盛顿·欧文的一篇游记散文,其语言凝练典雅,文风多变,时而庄重时而诙谐。文章首先对该篇散文的研究现状进行了梳理,发现众多学者从各个角度对其进行了研究,但是从忠实的角度进行研究的还为数不多。因此,文章拟从这一角度出发,分别从语义和风格两个层面对比林纾和高健的中译本。通过对比发现,在语义上,林纾的译本有多处翻译不够准确甚至完全翻译错误,而高健的译本用词精准,翻译准确,十分忠实与原文;在风格上,林译的文言文以及高译的白话文夹杂文言文都传达了原作古朴典雅的风格,但后者更加忠实地再现了原作多变的文风。因此,相比之下,高译不论从语义还是风格上都比林译更胜一筹。展开更多
The IASB stated that in the review of the conceptual framework, if measurement uncertainty is very high, a measurement basis different from fair value may provide more appropriate information. Level 3 fair value measu...The IASB stated that in the review of the conceptual framework, if measurement uncertainty is very high, a measurement basis different from fair value may provide more appropriate information. Level 3 fair value measurements are inappropriate for areas （called ＂Level 4＂ by the author） in which models are not formulated and that have material uncertainty in measurement. The purpose of this paper is to elucidate ＂measurement uncertainty＂, which impacts ＂faithful representation＂ in fair value measurement, from the perspective of ＂verifiability＂. To do so, it will employ a conceptual examination of the limits of Level 3 fair value measurement based on IFRS 13 （Fair Value Measurement）. While taking into consideration recent discussions on reviewing conceptual framework, the author will reorganize the conceptual categories of verifiability （i.e., clarification of the ＂reasonable verifiability＂ categories） to underpin the fact that material uncertainties in measurement have obstructed constructing faithful representation. In addition, the author will discuss the problem that the dichotomy of direct and indirect found in IASB is not accurate enough to fully understand the concept of verifiability. In this context, the author will also suggest that the concept of verifiability, reorganized through ＂reasonable verifiability＂, can satisfy the requirements for constructing faithful representation.展开更多
文摘The IASB stated that in the review of the conceptual framework, if measurement uncertainty is very high, a measurement basis different from fair value may provide more appropriate information. Level 3 fair value measurements are inappropriate for areas （called ＂Level 4＂ by the author） in which models are not formulated and that have material uncertainty in measurement. The purpose of this paper is to elucidate ＂measurement uncertainty＂, which impacts ＂faithful representation＂ in fair value measurement, from the perspective of ＂verifiability＂. To do so, it will employ a conceptual examination of the limits of Level 3 fair value measurement based on IFRS 13 （Fair Value Measurement）. While taking into consideration recent discussions on reviewing conceptual framework, the author will reorganize the conceptual categories of verifiability （i.e., clarification of the ＂reasonable verifiability＂ categories） to underpin the fact that material uncertainties in measurement have obstructed constructing faithful representation. In addition, the author will discuss the problem that the dichotomy of direct and indirect found in IASB is not accurate enough to fully understand the concept of verifiability. In this context, the author will also suggest that the concept of verifiability, reorganized through ＂reasonable verifiability＂, can satisfy the requirements for constructing faithful representation.
