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2008年随美国金融危机不断向其他国家蔓延,全球金融市场引发混乱,实体经济受到重挫。公允价值一时间成为众矢之的,迫于各方压力,国际会计准则委员会(IASB)对公允价值作出了一定程度的妥协和必要的修改,美国证券交易委员会(SEC)虽未废止公允价值条款,但针对非活跃与非理性市场情况下采用公允价值的会计处
As the U.S. financial crisis continued to spread to other countries in 2008, the global financial market caused chaos and the real economy suffered a serious setback. Fair value has been the target of public criticism for a time. Under the pressure of all parties, the International Accounting Standards Board (IASB) made some compromises and necessary changes to the fair value. Although the SEC did not repeal the fair value provisions, In the absence of active and irrational market situation using the fair value of the accounting office