论文部分内容阅读
美国次贷危机引发的全球金融风暴,使会计准则中的公允价值成为众矢之的,公允价值的存亡面临严重的考验。文章从公允价值计量引发的争论出发,阐述了公允价值对金融危机的影响,最后提出金融危机对我国公允价值运用的启示。
The global financial turmoil triggered by the subprime mortgage crisis in the United States has made the fair value of accounting standards a target of criticism. The survival of fair value is under severe test. Based on the controversy triggered by fair value measurement, the article expounds the impact of fair value on the financial crisis and finally puts forward the enlightenment of the financial crisis on the fair value of China.