或有表外项目的分类和计量研究

2001～2002年，大量的重大会计丑闻曝光，这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节，其中两个主要问题是表外项目的范围（包括特殊目的实体的使用）和股票发行者的财务报告是否透明地反映了表外项目的经济实质。本文主要对或有表外项目中投资的分娄和计量进行兮析，并提供了美国上市公司投资于其他实体的经验研究与发现，以期对今后的衍生金融工具的会计处理提供借鉴。

Potential Off-balance Sheet Issues-Analysis of Arrangements And Measurement In Investments

In 2001 and 2002, a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance audit practices, and financial reporting. Two main problems are the extent of off-balance sheet arrangements, including the use of special purpose entities, and whether current financial statements of issuers transparently reflect the economics of off-balance sheet arrangements. This paper focuses on the analysis of arrangements and measurement with potential off-balance sheet issues, and provides empirical findings from the study of filings by issuers related to investments in other entities. The research helps the measurement and accounting of derivatives in the future.