论文部分内容阅读
在金融危机中争议颇大的《美国财务会计准则第157号公告:公允价值计量》(FAS157)终于成了平衡美国各方利益的牺牲品。2009年4月2日,美国财会标准委员会(FASB)决定,放宽公允价值计价准则,给予金融机构在资产计价方面更大的灵活性。那么,“公允价值”为何为人诟病,在华尔街掀起轩然大波?原来一直力挺该准则的FASB缘何无异议通过了修改“逐市计价”准则决议?新准则的实施又将带来怎样的预期效应呢?这些都是值得探讨的问题。
The controversial US Financial Accounting Standards Bulletin 157: Fair Value Measurement (FAS 157), which was disputed in the financial crisis, has finally become a victim of the balance of interests of all parties in the United States. On April 2, 2009, the U.S. Accounting Standard Committee (FASB) decided to relax the fair value measurement criteria and give financial institutions greater flexibility in asset valuation. So why was the “fair value” criticized and caused an uproar on Wall Street? Why did FASB, which had been pushing the code, adopt the revised “market-based pricing” rule resolution? What would happen with the implementation of the new standard? What are the expected effects? These are all worth discussing.