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后金融危机时代关于公允价值计量的可靠性和相关性问题,仍充满争议,本文在公允价值与金融危机关系的背景下,探讨了公允价值对商业银行稳定性的冲击与挑战。
In the post-financial crisis era, the issue of the reliability and relevance of fair value measurement remains controversial. This paper explores the impact and challenge of fair value on the stability of commercial banks in the context of the relationship between fair value and financial crisis.