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| Subject | English | Russian |
| account. | fair value accounting | учёт по справедливой стоимости (Markbusiness) |
| IMF. | fair-value accounting | учёт по справедливой стоимости |
| econ. | fair-value accounting | учёт переоценки активов (teterevaann) |
| gen. | measured at fair value through the profit and loss account | оцениваемый по справедливой стоимости через счёт прибылей и убытков (Under FRS102, equities are normally required to be measured at fair value through the profit and loss account and only at cost in limited circumstances. Alexander Demidov) |
| gen. | measured at fair value through the profit and loss account | оцениваемый по справедливой стоимости через счёт прибылей и убытков (Under FRS102, equities are normally required to be measured at fair value through the profit and loss account and only at cost in limited circumstances. Alexander Demidov) |
| account. | portfolio fair value hedge accounting | портфельный метод учёта хеджирования справедливой стоимости (Ying) |