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1、外文翻译--金融工具公允价值会计银行监管的意义本科毕业论文（设计）外文翻译外文题目Fairvalueaccountingforfinancialinstrument：someimplicationsforbankregulation外文出处Workingpaper,UniversityofNorthCarolina.外文作者WayneR.Landsman原文：FairValueAccountingforFinancialInstruments:SomeImplicationsforBankRegulationIntroductionAccounti
2、ngstandardssettersinmanyjurisdictionsaroundtheworld,includingtheUnitedStates,theUnitedKingdom,Australia,andtheEuropeanUnion,haveissuedstandardsrequiringrecognitionofbalancesheetamountsatfairvalue,andchangesintheirfairvaluesinincome.Forexample,intheUnitedStates,theFinancialAcco
3、untingStandardsBoardrequiresrecognitionofsomeinvestmentsecuritiesandderivativesatfairvalue.Inaddition,astheiraccountingruleshaveevolved,manyotherbalancesheetamountshavebeenmadesubjecttopartialapplicationoffairvaluerulesthatdependonvariousadhoccircumstances,includingimpairmente
4、.g.,goodwillandloansandwhetheraderivativeisusedtohedgechangesinfairvaluee.g.,inventories,loans,andfixedleasepayments.TheFinancialAccountingStandardsBoardandtheInternationalAccountingStandardsBoardhereafterFASBandIASBarejointlyworkingonprojectsexaminingthefeasibilityofmandating
5、recognitionofessentiallyallfinancialassetsandliabilitiesatfairvalueinthefinancialstatements.IntheUS,fairvaluerecognitionoffinancialassetsandliabilitiesappearstoenjoythesupporttheSecuritiesandExchangeCommissionhereafterSEC.InarecentreportpreparedforaCongressionalcommitteeSEC,20
6、05,theOfficeoftheChiefAccountantoftheSECstatestwoprimarybenefitsofrequiringfairvalueaccountingforfinancialinstruments.First,itwouldmitigatetheuseofaccounting-motivatedtransactionstructuresdesignedtoexploitopportunitiesforearningsmanagementcreatedbythecurrent“mixed-attribute”―p
7、arthistoricalcost,partfairvalues―accountingmodel.Forexample,itwouldeliminatetheincentivetouseassetsecuritizationasameanstorecognizegainsonsaleofreceivablesorloans.Second,fairvalueaccountingforallfinancialinstrumentswouldreducethecomplexityoffinancialreportingarisingfromthemixe
8、dattributedmodel.Forexample,withallfinancialinstrumentsmeasur
