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本文通过对贷款资产公允价值计量问题的起源与演变过程的追索、跟踪,尤其是对这一问题的最新理论动态与政策进展的跟踪,再现了FASB和IASB在贷款资产公允价值计量方面所作的努力及其所遇到的阻力。FASB和IASB的经验和教训对我国贷款资产计量模式的改进和完善提供了有益的借鉴。
In this paper, we trace and trace the origin and evolution of the fair value measurement of loan assets, especially the latest theoretical developments on this issue and the tracking of the progress of policies. It reproduces the FASB and IASB’s research on the fair value measurement of loan assets Efforts and the resistance they encounter. The experiences and lessons of FASB and IASB provide useful reference for the improvement and perfection of the measurement model of loan assets in our country.