| IASB与FASB公允价值计量准则趋同的困难和挑战 |
| |
| 引用本文： | 于永生. IASB与FASB公允价值计量准则趋同的困难和挑战[J]. 财经论丛, 2008, 0(3): 68-72 |
| |
| 作者姓名： | 于永生 |
| |
| 作者单位： | 浙江财经学院会计学院,浙江,杭州,310018 |
| |
| 基金项目： | 国家自然科学基金 , 浙江省社会科学基金 |
| |
| 摘 要： | 公允价值计量是世界性财务报告难题。2006年9月FASB发布"公允价值计量"准则(SFAS157),制定了新公允价值定义和计量指南;同年11月IASB将包含初步观点的征求意见书与SFAS157一同发布,作为"公允价值计量"准则讨论稿,其准则终稿将与SFAS157趋同。本文在研究SFAS157对IFRSs适用性的基础上,分析IASB向FASB趋同过程中可能遇到的困难和挑战。IASB的经验对我国相关会计准则国际趋同有借鉴作用。
|
| 关 键 词： | IASB FASB 公允价值计量 准则趋同 |
| 文章编号： | 1004-4892(2008)03-0068-05 |
| 修稿时间： | 2008-01-18 |
Difficulties and Challenges Facing IASB in the Convergence With SFAS 157 |
| |
| YU Yong-sheng. Difficulties and Challenges Facing IASB in the Convergence With SFAS 157[J]. Collected Essays On Finance and Economics, 2008, 0(3): 68-72 |
| |
| Authors: | YU Yong-sheng |
| |
| Abstract: | Fair Value Measurements has been regarded as a tough issue in world-wide financial reporting.SFAS No.157 Fair Value Measurements,issued by FASB in September 2006,redefines fair value and establishes a new measurement framework.IASB published its preliminary views with SFAS157 as a discussion paper,its final standard will converge with SFAS157.Based on SFAS157's applicability to IFRSs,the paper analyzes difficulties and challenges IASB might encounter in the convergence,and explores revelations to China's future international accounting standard convergence. |
| |
| Keywords: | IASB FASB fair value measurements standard convergence |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
