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金融工具和衍生金融工具的产生和发展,使公允价值日益受到会计学术界和实务界的广泛关注。公允价值的实施必须解决其计量问题,FASB在2004年推出的公允价值计量准则征求意见稿引起了美国社会各界的强烈反响。经过反复讨论,FASB在2005年发布了准则草案,并计划在2006年正式发布公允价值计量准则。本文主要介绍FASB公允价值计量准则草案的基本框架。
The emergence and development of financial instruments and derivative financial instruments have brought fair value increasingly to the attention of accounting academics and practitioners. The fair value of the implementation must solve its measurement problems, FASB launched in 2004, the fair value measurement guidelines draft aroused strong repercussions from all walks of life in the United States. After repeated discussions, the FASB released the draft guidelines in 2005 and plans to formally release its fair value measurement guidelines in 2006. This article mainly introduces the basic framework of FASB draft fair value measurement standards.