公允价值通俗解释.docx

公允价值通俗解释

　　摘要：本文论述了公允价值在为经济决策提供有用信息中所扮演的角色，和公允价值的五个缺陷，并分析了澳大利亚两家不同样行业的公司对公允价值的应用。　　核心词：公允价值 澳大利亚公司 应用
　　Abstract：Th公允价值通俗解释

　　摘要：本文论述了公允价值在为经济决策提供有用信息中所扮演的角色，和公允价值的五个缺陷，并分析了澳大利亚两家不同样行业的公司对公允价值的应用。　　核心词：公允价值 澳大利亚公司 应用
　　Abstract：This essay stated the role of fair value accounting in providing useful information for making economic decisions. And then it discussed the limitations of fair value accounting. Finally, the essay analyzed the applications for fair value in two Australia companies which were in different industries.
　　Keywords: Fair value accounting Australia companies Applications
　　In the year of , a series of financial institutions was on the verge of bankruptcy, even suffered acquisition. This made financial community give strongly oppugns in the application to fair value accounting. American Bankers Association even required stopping using fair value as a measurement instrument. Therefore, fair value accounting faces an acid test after American financial crisis. Some people think fair value accounting is the root cause and has aggravated for financial crisis. They strongly recommend modifying or stopping using fair value. Relatively, some are against that fair value accounting just represents the market fluctuation information it captures. Fair value only has the amplified action for financial crisis. Although it is stopped in use, it cannot solve the p