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1、毕业设计（论文）外文参考资料及译文译文题目：公允价值会计的危机:正确理解最近的辩论学生姓名：葛慧敏学号：0901208036专 业：会计学所在学院：商学院指导教师：王思武职 称：讲师2013年3月10日TheCrisisofFairValueAccounting:MakingSenseoftheRecentDebate*ChristianLauxGoethe-UniversityFrankfurtandChristianLeuzTheUniversityofChicagoBoothSchoolofBus
2、iness&NBERApril2009(ForthcominginAccounting,OrganizationsandSociety)AbstractTherecentfinancialcrisishasledtoavigorousdebateabouttheprosandconsoffair-valueaccounting(FVA).ThisdebatepresentsamajorchallengeforFVAgoingforwardandstandardsetters’pushtoextendFVAi
3、ntootherareas.Inthisarticle,wehighlightfourimportantissuesasanattempttomakesenseofthedebate.First,muchofthecontroversyresultsfromconfusionaboutwhatisnewanddifferentaboutFVA.Second,whiletherearelegitimateconcernsaboutmarkingtomarket(orpureFVA)intimesoffinan
4、cialcrisis,itislessclearthattheseproblemsapplytoFVAasstipulatedbytheaccountingstandards,beitIFRSorU.S.GAAP.Third,historicalcostaccounting(HCA)isunlikelytobetheremedy.ThereareanumberofconcernsaboutHCAaswellandtheseproblemscouldbelargerthanthosewithFVA.Fourt
5、h,althoughitisdifficulttofaulttheFVAstandardsperse,implementationissuesareapotentialconcern,especiallywithrespecttolitigation.Finally,weidentifyseveralavenuesforfutureresearch.KeyWords:Mark-to-market；Fairvalueaccounting；Financialinstitutions；Liquidity；Fina
6、ncialcrisis；Banks；Procyclicality1.IntroductionTherecentfinancialcrisishasturnedthespotlightonfair-valueaccounting(FVA)andledtoamajorpolicydebateinvolvingamongotherstheU.S.Congress,theEuropeanCommissionaswellbankingandaccountingregulatorsaroundtheworld.Crit
7、icsarguethatFVA,oftenalsocalledmark-to-marketaccounting(MTM),1hassignificantlycontributedtothefinancialcrisisandexacerbateditsseverityforfinancialinstitutionsintheU.S.andaroundtheworld.2Ontheotherextreme,proponentsofFVAarguethatitmerelyplayedtheroleofthepr
8、overbialmessengerthatisnowbeingshot(e.g.,Turner,2008;Veron,2008).3Inourview,thereareproblemswithbothpositions.FVAisneitherresponsibleforthecrisisnorisitmerelyameasurementsystemthatreportsassetvalueswithouthav
