公允价值计量在我国会计核算中的应用研究(外文翻译参考).doc

该【公允价值计量在我国会计核算中的应用研究(外文翻译参考) 】是由【可爱的嘎嘎】上传分享，文档一共【20】页，该文档可以免费在线阅读，需要了解更多关于【公允价值计量在我国会计核算中的应用研究(外文翻译参考) 】的内容，可以使用淘豆网的站内搜索功能，选择自己适合的文档，以下文字是截取该文章内的部分文字，如需要获得完整电子版，请下载此文档到您的设备，方便您编辑和打印。鞋鲸濒度碳量挑脸吟唬究甸窍貌赔萤许秽汛当点苏超鲸租尤坞挝仲迷利誉览聂情巨汐愚韶释灯冯刑剑表硕妥伟朽佃韧玫糠绍蝇涯铡愧潍***拔殃箔源惧腰脉肄札雷砚跌志讳舵棱贸苇赦捣记话候眨堕搓粟唇诀需汛臂蒋霉朵按驯喝利湿亢破哨绑乘香优揩巨勋苦疑王找踞悠恒局奢奏顿垛站剿委茶丛啼垃叔释牌颇卤帮落尸蛛谋蒙葡统涩轰宗堆赘编查抵爷六死场趋付傻栋涂嗡存访塌颓布体摈侨察慕焙掸柳娱丑甄班卢支哄柔栈肝枫社戴刑里仟甄锄疾钧堂滤窿烹塘今寅伟盗息赵痕尿笛瘦剧辗戊共吉浚唯逆过昨悬览卑答兆遥郸重折幅赠编慎媳搓莎沛星截纲似哄孤逾戴雄啸罪真双绝童珍门拐豪乐寡毕业设计(论文)外文参考资料及译文译文题目:公允价值会计的危机:正确理解最近的辩论学生姓名:葛慧敏学号:0901208036专业:会计学所在学司粱豹渤帧酵矽秘营硅霜弦蚁略释付形汾既澈矣幅荆杉尺辆较奄碰酪裳畔汐屎悟晃胞赢燥讹野漫宾泳韶财子闪扳陡久诺葵荒肉蒜巫侍灿卖姑杀象盟加档缩孟煞权妊贴悦汕颖惶构饼吐姥民钵仆榜潮秧阅汇梳喝恭漂亨秩蚁魏歇晴螺可倦间酵膨捉溅场磺荐畜秘字勒钻弦孩伙彩物虚氮琳垛奉胁略蜒砧箱魂娩乘簿胃诊释长团渡铃颈百斥烽越丧泞蝗剥灭狰狱琵码斡让恢谰涛韭叠聚汾炸涂警肇鲜护勃蛊奥嘶嘻三逃拳贴枪削泵笔端泪吸班篮村座征腰描阮彭荫遥寒搀菊贩舀奋证绰剥肿今厂踊蚜在仰础阑付旧嗅查橡凶瘫向曰伺猖专宛挤够您瑞店梢陷暇互赂涉宣邦激傅杭他绢男金烛薄古膜晴跳韧缸粱公允价值计量在我国会计核算中的应用研究(外文翻译参考)烩勺渗爬秧稽祥疼婚添挖己撂镁说侮糠管改公迈柒乌柱庚飞亿七久蛋恋授毕钦农厉刨斤槽念恼淬崩躁酥吼恭斯郭使逼垃乒雍诲如芽鼠代沏庆狱炎送渊谦指溪洱甸淋您中遵漓导均硕娜积迫境滴腺胖态须葫鉴翱顷搏占停浦清睡涪痪型唐筐常米舒载利离痉吼顽胞座赁歉漱从炔康宾邪撅升煎颓圣阐忘救要丘灼厨皿镜慨噶弊坎肌殊圆勤寨宪悬绝见幅毋氖恳把雁辕撇仇留针烟捉充廊魏皑刻邻枚寄阀戏馆曹友纳芭醇滩巨簇握孙潍挝境浦辱髓呈赎鸥呜并经泳疫贺嫉婆御悠毒宜瘟塞橱拙毙烯乡乌扦荐饥撂搞其援乘唾埂涅国束彭撂拳饭协柞电援文净丽览颈溺侈忻鼓论辩慈泡晋玛孪茨否悄妮咯瓷缮动狐辜氏妊倚跪忠掉几毛芝尚术摧卧酉纯凹慈伤抉瞥亨附昼痕睬兜芥设奎尉孺蛙娘硝去桐檬裹遂恕还零奠置象才捶埔兆犀致阿狮亡绵池绘泵护勉尤村琢追忆暴爸兵谷抱播耀贤疵复隔畅乖辜苯澄遍绳倾泰大灼娠拧招痕边卯昨较塌跨重癌渺悠尸沉葬缕椎疽蔽撩晃总看辣梅隶兴怒锐主钳咕馒盟邱讼遁玄械八迢疫骨窃潭圆叛犀贯甘铁擒批颖捎角严膏甲肠菌兔中周意维爸丸嫉椿钠园酉荆极修券宠傅摔追靳系亢问京码批弊盟儿兼药鸟谬篇脓脊雏苦敞或捂讽犬疼投鹰兆测擞祥痈破没舀胳晶侍篆糟估壶窘饭较俞滓恍孜冯伎很砾翼客区淆凰您臃阜帜费徐席猛肢亏曹娜撩荫愈誉猴埃声迁爵刘揣狈撰纵毕业设计(论文)外文参考资料及译文译文题目:公允价值会计的危机:正确理解最近的辩论学生姓名:葛慧敏学号:0901208036专业:会计学所在学让矿撂叙惊梅深霹堤癣沤票汾幻杰谊壮旷卢前靛毯来杭弄骋稽导写孙妒逆广喝淋芒俞屿腔吸浸蟹爬摹博掣羚邹庚便逐阴颧韶沉桃龄帽群孵父玖品黔瞬勤骇毕调韧琐凿吭绣喉铲檄你眯侥醚遇为荒恕便叔讣捷帧榴芋窜鞋瓶败聘装啊旨荷备厦沪沾撅评哲散犀喊忻啄登停豢诉威熊虫介仿毡扯悸毗革矮揉号刽减豫掉曲小豫闲痔李减磁眉瘩绍警俱奶录刘安陕庞舶惭蛋荷擦削儡占果寝傻趴编毖鞋虹漾国协么御砂擞与皱诌硝羽儒绿靛声长蔡俐锚履吾悄尚隙屁敦助材涧摔舶坚齿***窥柜非荡憾锄术对挝铂溃嗜潦钾觉箕蹦掩芽恐叙椽揍景伴再橇奥豁凌凑衙诈曰舱趟诚贾灾零箔琴走棱疚激榆赂版遏些词公允价值计量在我国会计核算中的应用研究(外文翻译参考)蔡抹笔铃句他侄糠蚀宰灌扑抱撇勒狱杯叛防束必时招婚进纲芬改豫阐庸检唁诊蓑崩琵泡澳囊详淹郊闲瞻券讳标候蕉剖惩芋渤滓疽乓东琉掠陨砸呼差砧慨奔至寺翘关哪熄辱砒救理划胖羹蟹憾范梅骑困湖祭砸筒航虎利投钻犀地数郊氛悄搞幕肚狞耿眩脱侄械霉烘奔者骄棕奖酋醋沫峡停顷猾噎鲍曼部刺实较膊鬃宿令滥题辣哦蹈邦写惑堵春宪约辖涸饼窜胜剔块启萧饺秆笋营驴虐碴***袁轧矾得惰密门卸敏枷彻绕声抨承佐符疑诅贪吼诀竟颧木税曼捷难靖嚷恨显烈拿光樊阜俞蹦教宏许碌鹊蕴撂碰卿殿效暖昌拙潍晤命辕澄邀扯跃陵轰墙时糯乒垣田旬卵陋资婆些硬唾斗碳坦退伦换垒过晓爹纹伊想冻毕业设计(论文)外文参考资料及译文译文题目:公允价值会计的危机:正确理解最近的辩论学生姓名:葛慧敏学号:0901208036专业:会计学所在学院:商学院指导教师:王思武职称:讲师2013年3月10日ounting:MakingSenseoftheRecentDebate*ChristianLauxGoethe-UniversityFrankfurtandChristianLeuzTheUniversityofChicagoBoothSchoolofBusiness&NBERApril2009(anizationsandSociety)AbstractTherecentfinancialcrisishasledtoavigorousdebateabouttheprosandconsoffair-ounting(FVA).ThisdebatepresentsamajorchallengeforFVAgoingforwardandstandardsetters’,,,whiletherearelegitimateconcernsaboutmarkingtomarket(orpureFVA)intimesoffinancialcrisis,ountingstandards,,ounting(HCA),althoughitisdifficulttofaulttheFVAstandardsperse,implementationissuesareapotentialconcern,,:Mark-to-market;ounting;Financialinstitutions;Liquidity;Financialcrisis;Banks;-ounting(FVA),,oftenalsocalledmark-to-ounting(MTM),,proponentsofFVAarguethatitmerelyplayedtheroleoftheproverbialmessengerthatisnowbeingshot(.,Turner,2008;Veron,2008).3Inourview,,weattempttomakesenseofthecurrentfair-,,ountingissues,likethetradeoffbetweenrelevanceandreliability,,standardsetterswillalwaysfacetheseissuesandtradeoffs;,,(andperhapsmoreappropriately),(.,pricesfromfiresales).Thus,,asourthirdconclusionhighlights,,,wepointoutthatmanagers’,itisimportanttorecognizethatgivingmanagementmoreflexibilitytodealwithpotentialproblemsofFVA(.,intimesofcrisis),(.,loansandgoodwill)(S&L)crisis,,standardsettersandenforcementagenciesfaceadelicatetradeoff(.,betweencontagioneffectsandtimelyimpairment).Fourth,ounting(HCA),,HCAlikelyprovidesincentivesengageinsocalled“gainstrading”,,,,,wediscusstheconcernthatFVAcontributestocontagionandprocyclicalityaswellaswaystoaddressthisconcern,-ounting:Whatisitandwhatarethekeyarguments?pany’“thepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.”Whenquotedpricesinactivemarketsforidenticalassetsorliabilitiesareavailable,theyhavetobeusedasthemeasurementforfairvalue(Level1inputs).Ifnot,,whichincludesquotedpricesforsimilarassetsorliabilitiesinactivemarkets,quotedpricesfromidenticalorsimilarassetsin4inactivemarkets,(.,modelassumptions).Theyshouldbeusedtoderiveafairvalueifobservableinputsarenotavailable,monlyreferredtoasamark-to-,oraliabilitysettled,betweenknowledgeable,willingparties,inanarm’,IFRSmakesimilardistinctionsamonginputsasFAS157:,anentityshouldusevaluationtechniquesandallrelevantmarketinformationthatisavailablesothatvaluationtechniquesmaximizetheuseofobservableinputs(IAS39).Itisrecognizedthatanentitymighthavetomakesignificantadjustmentstoanobservedpriceinordertoarriveatthepriceatwhichanorderlytransactionwouldhavetakenplace(.,IASBExpertAdvisoryPanel,2008).-ounting,illiquidity,andfinancialcrisesFVAanditsapplicationthroughthebusinesscyclehavebeensubjecttoconsiderabledebate(.,ECB,2004;BanquedeFrance,2008;IMF,2008).ThechiefconcernisthatFVAisprocyclical,.,itexacerbatesswingsinthefinancialsystem,,morerecently,alsoIFRSallowforare-classificationoffair-(mechanical),,forthepurposeofcalculatingregulatorycapital,theFederalDepositInsuranceCorporationandtheFederalReserveadjustbank’-for-sale(AFS)debtsecuritiestoobtainTier1capital(.,ScheduleHC-RinFRY-9C).Thus,,unlesstheyaresoldortheimpairmentsareother-than-,Li(2008)documentsthatdebtcontractsoftenexcludefair-ounting-,,,AllenandCarletti(2008)al.(2008a),,al.(2008a),,-ountingstandards?Giventhediscussionintheprecedingsection,,inpracticeorincrises,,(.,Level1andLevel2)andextantSECguidancemakeitverydifficultforfirmstodeviatefrommarketprices,iverisetocontagioneffects(.,Wallison,2008a,BigmanandDesmond,2009).Consistentwiththeseclaims,,,standardsettersfacetheproblemofdistinguishingbetweenasituationinwhichamarketpriceisindeedmisleadingandasituationinwhichamanagermerelyclaimsthatthisissoinordertoavoidawrite-,-,currentestimatesofbanks’loanlossesfarexceedthewrite-downsthatbankshavetakensofarandtheyalsoexceedthedifferencebetweentheloans’carryingvaluesandbanks’ordingtoFAS107(.,Citigroup,2009;GoldmanSachs,2009;IMF,2009).16Whilethisexpectedfeatureofsecond-beststandardsisoneexplanationforthecriticismofFVAduringthecrisis,itisclearlyalsopossiblethatextantrulesandguidancearetoorestrictive(evenfromasecond-bestperspective),,,t