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1、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:SomeImplicationsforBankRegulationIntroductionAccountingstandardssettersinmanyjurisdictions
2、aroundtheworld,includingtheUnitedStates,theUnitedKingdom,Australia,andtheEuropeanUnion,haveissuedstandardsrequiringrecognitionofbalancesheetamountsatfairvalue,andchangesintheirfairvaluesinincome.Forexample,intheUnitedStates,theFinancialAccountingStandardsBoardrequiresrecognitionofsomeinvest
3、mentsecuritiesandderivativesatfairvalue.Inaddition,astheiraccountingruleshaveevolved,manyotherbalancesheetamountshavebeenmadesubjecttopartialapplicationoffairvaluerulesthatdependonvariousadhoccircumstances,includingimpairment(e.g.,goodwillandloans)andwhetheraderivativeisusedtohedgechangesin
4、fairvalue(e.g.,inventories,loans,andfixedleasepayments).TheFinancialAccountingStandardsBoardandtheInternationalAccountingStandardsBoard(hereafterFASBandIASB)arejointlyworkingonprojectsexaminingthefeasibilityofmandatingrecognitionofessentiallyallfinancialassetsandliabilitiesatfairvalueinthef
5、inancialstatements.IntheUS,fairvaluerecognitionoffinancialassetsandliabilitiesappearstoenjoythesupporttheSecuritiesandExchangeCommission(hereafterSEC).InarecentreportpreparedforaCongressionalcommittee(SEC,2005),theOfficeoftheChiefAccountantoftheSECstatestwoprimarybenefitsofrequiringfairvalu
6、eaccountingforfinancialinstruments.First,itwouldmitigatetheuseofaccounting-motivatedtransactionstructuresdesignedtoexploitopportunitiesforearningsmanagementcreatedbythecurrent“mixed-attribute”—parthistoricalcost,partfairvalues—accountingmodel.Forexample,itwouldeliminatetheincentivetouseasse
7、tsecuritizationasameanstorecognizegainsonsaleofreceivablesorloans.Second,fairvalueaccountingforallfinancialinstrumentswouldreducethecomplexityoffinancialreportingarisingfromthemixedattributedmodel.Forexample,withallfinancialinstrumentsmeasuredatfairvalue
