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公允价值运用评价——基于美国公司财务报告的分析
引用本文:周松.公允价值运用评价——基于美国公司财务报告的分析[J].技术经济与管理研究,2012(2):86-92.
作者姓名:周松
作者单位:贵州财经学院会计学院,贵州贵阳,550004
摘    要:会计业一直处于不断变化的状态.在美国历史成本原则传统上一直被认为是会计核算的基础.直到现在,除了特定的金融资产和金融负债,当资产和负债发生时,仍然也是按照取得时价款进行计量.然而,美国财务会计准则委员会(Financial Accounting Standards Board,FASB)发布的会计准则与历史成本计量原则越来越远.2006年9月FASB发布了财务会计准则公告157号:公允价值计量(SFAS157,现在编纂为会计准则汇编Accounting Standards Codificatio 820,ASC 820),2007年2月FASB发布了财务会计准则159号:金融资产和金融负债的公允价值选择(SFAS159,现编纂为ASC 825-10-25),这两个准则极大地提升了公允价值会计的有效性.文章通过对美国公司财务报告的研究和分析,论述了公允价值的优缺点和由于公允价值的运用给不同股东带来的影响.

关 键 词:公允价值会计  公允价值选择  金融危机

An Evaluation of the Implementation of Fair Value Accounting——Based on the American Coporation Financial Reporting Analysis
ZHOU Song.An Evaluation of the Implementation of Fair Value Accounting——Based on the American Coporation Financial Reporting Analysis[J].Technoeconomics & Management Research,2012(2):86-92.
Authors:ZHOU Song
Institution:ZHOU Song(School of Accounting,Guizhou University of Finance & Economics,Guiyang Guizhou 550004,China)
Abstract:The accounting industry is in a state of continuous change.In United State,the historical cost principal has traditionally been the foundation of accounting.Until recently,assets and liabilities have been required to be recorded at their acquistion prices,with the exception of designated financial assets and financial liabilities.However,the Financial Accounting Standards Board(FASB) has now created accounting standards that are distant from the cost principal.Statement of Financial Accounting Standards No:157,Fair Value Measurement,issued in September 2006(FAS157,now codified as ASC 820) and Statement of Financial Accounting Standards No:159,The Fair Value Option For Financial Assets and Financial Liabilities,created in February 2007(FAS159,now ASC 825-10-25),significantly increases the viability of fair value accounting.The purpose of this paper is to illustrate the benefit and pitfalls of fair value and corresponding affects on various stakeholders.
Keywords:Fair value accounting  Fair value option  Financial crisis
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