毕业论文-公允价值会计的利弊探讨

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1、公允价值会计的利弊探讨摘要由于我国市场经济体制尚不健全，相关市场还不成熟，公允价值的使用必然会带来诸多问题：美国的次贷危机以及“两房”危机更多地暴露出其深层次的经济矛盾，也使公允价值计量在实践中陷入尴尬的境地。比如，公允价值计量难以确保可靠性，价格变动频繁，从而可能成为调节利润的工具。另外，公允价值计量的实际操作难度较大，涉及许多经济环节。本文从分析公允价值运用情况进手，指出我国会计准则体系在对公允价值运用的理论探讨和实际操纵方面还存在诸多问题，并就进一步完善公允价值的应用提出了相关对策。关键词：

2、公允价值；会计准则；问题；对策论文类型：应用研究型AdvantagesanddisadvantagesoffairvalueaccountingFairValueMeasurements1InFebruary2006theInternationalAccountingStandardsBoard(IASB)andtheUSFinancialAccountingStandardsBoard(FASB)publishedaMemorandumofUnderstandingreaffirmingthei

3、rcommitmenttotheconvergenceofUSgenerallyacceptedaccountingprinciples(GAAP)andInternationalFinancialReportingStandards(IFRSs)andtotheirsharedobjectiveofdevelopinghighquality,commonaccountingstandardsforuseintheworld’scapitalmarkets.Theconvergenceworkts

4、deliberations.Asthefirststageofitsproject,theIASBispublishinginthisdiscussionpaperitspreliminaryviewsontheprincipalissuescontainedinSFAS157.3TheIASBplanstoholdround-tablemeetingsonthisdiscussionpaperinconjunctionwiththedevelopmentofanexposuredraft.Ple

5、aseindicateinyourresponsetothisInvitationtoCommentifyouareinterestedintakingpartinaround-tablemeeting.Pleasenotethat,becauseoftimingandspaceconstraints,notallofthoseindicatinganinterestmaybeabletotakepart.4TheIASBwillconsiderresponsestothisInvitationt

6、oCommentandtherelatedround-tablediscussionsindevelopinganexposuredraftofanIFRSonfairvaluemeasurement.TheexposuredraftwillbepreparedspecificallyforapplicationtoIFRSs.AlthoughprovisionsofSFAS157maybeusedinthepreparationofanexposuredraft,theymaybereworde

7、doralteredtobeconsistentwithotherIFRSsandtoreflectthedecisionsoftheIASB.TheIASBplanstopublishanexposuredraftbyearly2008.5InNovember2005theIASBpublishedforcommentadiscussionpaper,MeasurementBasesforFinancialAccounting–MeasurementonInitialRecognition,wr

8、ittenbythestaffoftheCanadianAccountingStandardsBoard.Althoughthatpapercontainedadiscussionoffairvalue,itsprimarypurposewastodiscusswhichmeasurementattributeswereappropriateforinitialrecognition.ThatpaperispartoftheongoingConceptualFrameworkpro