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席卷全球的金融风暴的突然降临,使得原本被认为是颇具先进性的公允价值会计准则被指责为是加剧危机的重要因素之一。美国和欧盟的金融界极力反对公允价值计量的会计准则。公允价值会计准则是此次金融危机加剧的祸源吗?公允价值在此次金融危机中到底起到了怎样的作用?本文就公允价值的内涵及意义进行相关论述,通过分析公允价值被采用的历史沿革,明确了公允价值的作用,并对公允价值计量的会计准则在本次金融危机中所起的真正作用提出了自己的看法。
The sudden arrival of the financial turmoil sweeping the globe has led to the accusation of fair value accounting, which was supposed to be quite advanced, as one of the important factors that exacerbated the crisis. The financial community in the United States and the European Union strongly opposes the accounting standards for fair value measurement. Fair value accounting standards is the source of the financial crisis aggravating it? The fair value of the financial crisis in the end played in the end what role? This article on the meaning and significance of the fair value of the relevant discourse, by analyzing the fair value of the history adopted Evolution, clarified the role of fair value, and put forward their own views on the true role of the accounting standards of fair value measurement in this financial crisis.