| 金融危机背景下公允价值会计准则的完善 |
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| 引用本文： | 刘萍萍.金融危机背景下公允价值会计准则的完善[J].民办教育研究,2010(4). |
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| 作者姓名： | 刘萍萍 |
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| 作者单位： | 福建对外经济贸易职业技术学院工商管理系; |
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| 摘 要： | 由美国的次贷危机升级而来的全球金融危机中,作为会计计量的公允价值准则被金融界认为放大了经济周期的影响,他们要求停止公允价值计量。迫于压力,FASB和IASC因此调整了公允价值准则。本文认为我国应借鉴国际经验,完善公允价值准则在确认、计量和信息披露等方面的要求,加强监管,使实行公允价值计量的风险最小化。
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| 关 键 词： | 金融危机 公允价值 会计准则 |
Improvement of Fair Value Accounting Norms in Financial Crisis |
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| Liu Pingping.Improvement of Fair Value Accounting Norms in Financial Crisis[J].Private Education Research,2010(4). |
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| Authors: | Liu Pingping |
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| Institution: | Dept./a>;of Business Administration/a>;Fujian Foreign Trade Vocational and Technical College/a>;Fuzhou/a>;Fujian 350016 |
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| Abstract: | It was believed by the financial field that the fair value accounting norms magnified the influence of economic cycle in the global financial crisis due to the upgrading American subprime lending crisis.They demanded to stop the fair value accounting.Due to the pressure,FASB and IASC adfaired the fair value norms.The author of this paper thinks that China should draw a lesson from abroad and improve the norms in determination,accounting and information.We must strenghen supervision and minimize the risk of ... |
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| Keywords: | financial crisis fair value accounting norm |
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