论文部分内容阅读
在以金融危机为中心的种种职责和分析中,由于公允价值会计准则可能加剧金融危机,从而成为人们关注的焦点。因为金融界的损失惨重,所以认为公允价值计量使金融危机加剧,要求对公允价值会计准则进行修改;而负担很重的会计界则认为准则本身并不存在任何问题,存在问题的是金融机构对准则功利和双向的态度。
In the various duties and analyzes centering on the financial crisis, as the fair value accounting standards may exacerbate the financial crisis, it has become the focus of attention. Because of heavy losses in the financial sector, it is considered that fair value measurement aggravates the financial crisis and calls for changes in the fair value accounting standards. In the heavy accounting sector, the standard itself does not have any problems. The problem lies with the financial institutions’ Guidelines utilitarian and two-way attitude.