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自美国次贷危机发生以来,公允价值会计引起了世界各国的争议,特别是遭到西方发达国家银行界的强烈反对。以美国银行业协会(ABA)、国际金融协会(IIF)为代表的反对者们认为,在不断下跌的市场中,采用公允价值计量某些金融资产,造成投资者更糟糕的未来预期,从而对市场持续失去信心,加剧或放大了美国次贷危机及世界性的金融海啸,应当暂停取消公允价值会计。
Since the subprime mortgage crisis in the United States, fair value accounting has aroused controversy among all countries in the world, especially since it was strongly opposed by the banking circles of the developed western countries. Opponents represented by the ABA and the International Financial Association (IIF) believe that the use of fair value measurement of certain financial assets in declining markets has created even worse expectations for investors in the future, Continued loss of confidence in the market, exacerbating or amplifying the US subprime mortgage crisis and the global financial tsunami, the suspension of fair value accounting should be suspended.