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2008年,由美国次贷危机引发的金融危机不断扩大成全球性的经济危机,对此,各国纷纷剖析原因、研究对策、加以应对。10月3日,美国总统布什签署了《2008年紧急稳定经济法案》,其中,第132条规定明确美国证交会在其认为必要或适当的情况下,有权暂停执行《美国财务会计准则第157号——公允价值计量》。为此,公允价值计价问题成为国内外各方关注和争议的焦点。12月30日,美国证交会公布了公允价值会计研究报告,报告认为公允价值计价给投资者提供了有用的信息,满足了其信息需求。报告建议不应暂停执行第157号准则,但应对其予以改进。我们对公允价值计价问题进行了跟踪研究,现将国际上发生的有关公允价值计价争议的大事作记录。
In 2008, the financial crisis triggered by the subprime mortgage crisis in the United States continued to expand into a global economic crisis. In response, all countries began to analyze the causes, study countermeasures and deal with them. On October 3, US President Bush signed the Emergency Economic Stabilization Act of 2008, which stipulates that the SEC has the right to suspend the implementation of the "United States Financial Accounting Standards 157 No. - Fair Value Measurement. Therefore, the issue of fair value valuation has become the focus of attention and controversy of all parties both at home and abroad. December 30, the SEC announced the fair value accounting research report, the report that the fair value of the investors to provide a useful information to meet their information needs. The report suggests that Rule 157 should not be suspended but should be improved. We have conducted a follow-up study on the valuation of fair value, and now we record the major international events that involve fair value valuation.