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从2007年开始的金融危机带给了人们海啸般的灾难,一度受到追捧的公允价值成为了众矢之的,被推到了时代的风口浪尖上。时至今日,金融危机带来影响已慢慢见底,当我们重新审视这场灾难的时候,对于公允价值的再思考,无疑会对今后的发展起到很好的导向作用。本文将结合会计计量属性与新准则下会计信息的质量要求,对公允价值与金融危机的关系及其存在的意义做出新的说明。
The financial crisis that began in 2007 brought a tsunami-like catastrophe. The once-sought-after fairness became the target of public criticism and was pushed to the cusp of the times. Nowadays, the impact of the financial crisis has bottomed out slowly. When we revisit this disaster, rethinking fair values will undoubtedly play a very good guiding role in the future development. This article will make a new explanation of the relationship between the fair value and the financial crisis and its significance by combining the accounting measurement attributes with the quality requirements of accounting information under the new standard.