6. Based on comment letters received, the Board also considered whether to limit the scope exception to Statement 13 and other accounting pronouncements that address fair value measurements for purposes of lease classification or measurement under Statement 13 or to expand the scope exception to fair value measurements required by FASB Statements No. 144, Accounting for the Impairment or Disposal of Long-Lived Assets, and No. 146, Accounting for Costs Associated with Exit or Disposal Activities, and fair value measurements for leases required under FASB Interpretation No. 21, Accounting for Leases in a Business Combination. Because the primary issues motivating the issuance of this FSP stem from the conflict between the fair value measurement objective in Statement 13 and the fair value measurement objective in Statement 157, the Board concluded that the amendment to Statement 157 should not be expanded to include measurements required by Statement 144, Statement 146, and Interpretation 21 (and, by extension, Statements 141 and 141(R)). The Board’s current project to partially defer the effective date of Statement 157 will give constituents additional time to resolve any implementation issues for measurements required under Statement 144 and for nonfinancial assets initially measured at fair value in a business combination.
7. The Board acknowledges that for the time being the term fair value used in Statement 13 will be defined differently than in Statement 157. However, the Board believes that lease accounting provisions should not be changed by Statement 157 without a comprehensive reconsideration of the accounting for leasing transactions. The Board has on its agenda a project to comprehensively reconsider the guidance in Statement 13 together with its subsequent amendments and interpretations and is expected to address this lack of conformity in the definition of fair value in that project.
8. Statement 157 does not apply under Statement 13 and other accounting pronouncements that address fair value measurements for purposes of lease classification or measurement under Statement 13. This scope exception does not apply to assets acquired and liabilities assumed in a business combination that are required to be measured at fair value under Statement 141 or Statement 141(R), regardless of whether those assets and liabilities are related to leases.
论文写的是公允价值研究方面的，还要求有外文翻译，我的英语水平有限，翻译软件翻译的很差。请高手帮吗？谢谢啦！！！！！
7. 委员会承认用于声明的期限公平价值13在声明157将不同地暂时被定义跟。 然而，委员会相信租约不应该由Statement改变会计供应157没有会计的全面再考虑向谎话交易。 委员会有在它的议程中一个项目全面地反思在声明13的教导与它的随后校正和解释一起和预计演讲这缺乏在公平价值的定义的整合在那个项目的。
8.声明为租约分类或测量的目的演讲公平价值测量在声明13之下的157不申请在声明13和其他会计宣言之下。 这个范围例外不适用于要求被测量在公平价值在声明141或声明141在企业合并假设的财产获取的和责任(R)之下，不管那些财产和责任是否与租约有关。
