论文部分内容阅读
目前,世界上有些国家开始完全采用国际财务报告准则(IFRS),另一些国家在努力缩小本国准则与IFRS间的差别,甚至允许在一定范围内任意采用IFRS,向IFRS趋同的倾向非常明显。但是,世界统一为单一准则是否就最好,日本和美国的趋同是否就是采用IFRS还是一个问题。市场上应该有两个或两个以上的准则并存,相互竞争,优胜劣汰。另外,最近国际会计准则委员会(IASB)和美国会计准则委员会(FASB)公布的关于金融工具的公允价值计量方案有为公允价值而公允价值之嫌。作者主张将金融工具分类为金融投资和营业投资,对前者适用公允价值计量。
At present, some countries in the world are beginning to fully adopt IFRS. Others try to narrow the gap between their own standards and IFRS. They even allow the arbitrary use of IFRS within a certain range and the convergence toward IFRS is quite obvious. However, whether the unification of the world is the single best is the best. Whether the convergence of Japan and the United States is the adoption of IFRS is still a problem. There should be two or more guidelines on the market co-exist, compete with each other, the survival of the fittest. In addition, the fair value and fair value of the fair value measurement scheme for financial instruments announced recently by the International Accounting Standards Board (IASB) and the United States Accounting Standards Board (FASB) is suspected. The author advocates the classification of financial instruments as financial investment and business investment, to which fair value measurement applies.