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2008年全球性金融危机的爆发引发了对公允价值的质疑,使人们开始重新审视公允价值的经济后果。本文首先从会计目标和环境变迁两方面阐述了公允价值存在的可能性和必然性,继而详细分析了采用公允价值对利润操控、会计信息有用性、反映经济波动性等方面产生的经济后果,指出公允价值具有“双刃剑”特征,对公允价值的应用应注意趋利避害。
The outbreak of the global financial crisis in 2008 raised questions about the fair value and started to re-examine the economic consequences of fair value. First of all, this article elaborates the possibility and necessity of the existence of fair value from two aspects: accounting objective and environment change. Then it analyzes in detail the economic consequences of using the fair value to control the profits, the usefulness of the accounting information and the economic fluctuation, The value of “double-edged sword ” characteristics, the fair value of the application should pay attention to profit and avoid disadvantages.