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当前国际财务会计计量领域正经历着重大的变革。2005年11月,国际会计准则理事会(IASB)发布“财务会计计量基础——初始计量”讨论稿,从概念上对资产和负债初始计量时的各种可选计量基础进行论述。2006年9月,美国财务会计准则委员会(FASB)发布第157号财务会计准则公告“公允价值计量”(SFAS157),统一和改进公允价值计量指南和披露。SFAS157发布后,IASB 对其主要理论和方法进行分析研究,形成了对一些关键问题的初步看法。2006年11月,IASB将这些看法与 SFAS157一同发布,作为其“公允价值计量”
The current international financial accounting measurement is undergoing major changes. In November 2005, the International Accounting Standards Board (IASB) released the Discussion Paper on “Fundamentals of Financial Accounting Measurement - Initial Measurement”, conceptually describing various alternative measurement bases for the initial measurement of assets and liabilities. In September 2006, the United States Financial Accounting Standards Board (FASB) issued Financial Accounting Standards Notice No. 157, “Fair Value Measurement” (SFAS157), which unifies and improves fair value measurement guidance and disclosure. After the release of SFAS157, IASB conducted an analysis of its main theories and methods, forming the initial view on some key issues. In November 2006, the IASB released these views along with SFAS157 as its “fair value measurement”