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2008年下半年,随着拥有150多年历史的雷曼兄弟控股公司的宣告破产,美国金融危机风暴席卷全球。公允价值计量成为此次不断恶化的次贷危机的众矢之的,公允价值准则的修订引起国际社会的普遍关注。本文旨在通过本次金融危机,分析公允价值计量方法修订的国际动态,并结合我国企业会计准则发展的历史和实施情况,提出后危机时代中国公允价值计量方法的完善措施。
In the second half of 2008, as the Lehman Brothers Holdings Company with more than 150 years of history declared bankruptcy, the storm of the financial crisis in the United States swept the globe. The measurement of fair value becomes the target of this worsening subprime mortgage crisis. The amendment of the fair value standard has aroused the widespread concern of the international community. The purpose of this paper is to analyze the international developments of the revision of the fair value measurement method through this financial crisis. Based on the history and implementation of the development of the accounting standards in China, this paper proposes the measures to perfect the fair value measurement method in the post-crisis era.