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从2007年美国次贷危机初现到如今大范围恶化,并向实体经济转移,探寻次贷危机根源的讨论从来就没有停止过,公允价值会计成为“替罪羊”。次贷危机暴露出哪些公允价值计量问题,是本文所要探讨的内容。
From the beginning of the subprime mortgage crisis in the United States in 2007 to the present widespread deterioration and its transfer to the real economy, the discussion on exploring the root causes of the subprime mortgage crisis has never ceased and fair value accounting has become a scapegoat. Subprime mortgage crisis exposes what fair value measurement, is the content of this article to explore.