Is Fair Value Accounting responsible for the Financial Crisis?
公允价值计量是否导致金融危机。
Fair value accounting has emerged as a hotspot in the international accounting area.
公允价值会计是当前国际会计的热点问题。
The trading book of financial institutions will be measured under fair value accounting.
在这些非交易性金融工具中，数量最大的就是商业银行贷款。
To begin with, this paper reviews the history of the propaganda for fair value accounting.
首先，本文回顾了美国会计准则的制定机构推行公允价值的历史进程。
How to provide a reliable measurement for fair value remains an urgent issue for fair value accounting.
如何能够可靠地对公允价值进行计量，成为公允价值会计问题中急需解决的一个问题。
After financial instruments, measurement of non-current assets has become a new field for fair value accounting.
继金融工具之后，长期资产计量成为公允价值应用的另一重要领域。
The financial community believes that unique "feedback effect" in fair value accounting is the root cause of SPMC;
金融界认为，公允价值会计独特的“反馈效应”是造成次贷危机的根源；
Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点。
This dissertation is written in a purpose to explore the characteristics and related information of Fair Value Accounting.
本文的意义在于揭示了公允价值的特性，厘清了对公允价值的相关认识；
Among the many issues concerning the application of fair value accounting, the issue as to measurement is under the most heated debate.
在与公允价值会计相关的诸多问题当中，争议最大的是公允价值的计量。
Sir Andrew tackled the controversy over fair value accounting, which attributes an up - to - date market value to assets and liabilities.
安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。
It is fairly important for the theory and practice of fair value accounting applied in China to research on the problem of fair value accounting.
探讨公允价值会计问题，对我国公允价值会计的理论和实践有重要的现实意义。
Example: Sir Andrew tackled the controversy over fair value accounting, which attributes an up - to - date market value to assets and liabilities.
例证：安德鲁爵士特别谈到了围绕公平价值记账法产生的争议。这种记账法指的是将资产和负债以最新市价入账。
Therefore, it' s necessary for the accounting community to face the deficiencies in fair value accounting and improve continuously fair value accounting.
所以，会计界应当正视公允价值会计的缺陷，并不断完善公允价值会计。
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
This paper rethinks fair value accounting through accounting objectives, qualitative characteristics of accounting information and the economic consequences.
文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
If markets were liquid and transparent for all assets and liabilities, fair value accounting clearly would be reliable information useful in the decision making process.
如果所有的资产和负债在市场上是流动且透明的，公允值会计准则无疑将是决策过程中有益的可靠信息。
The results show that earnings became more volatile under fair value accounting, and investors require risk premium on the extra earnings volatility in which fair value accounting results.
研究发现，公允价值变动损益对上市公司盈利波动的确具有显著影响，并且投资者会对公允价值变动损益带来的公司盈利额外波动要求风险溢价。
The use of fair value accounting in both practical and theoretical circles, or in accounting standards and the development of the banking sector and regulatory bodies, has aroused heated debate.
因此，公允价值的运用无论是在会计理论界与实务界，还是在会计准则制定者与银行界及其监管机构，都引起了激烈的争论。
In fact, the SPMC is rooted in the internal financial system, but some defects of the fair value accounting has really played to some degree a role in adding fuel to the flames in ease of the SPMC.
事实上，次贷危机的根源在于金融体系内部，但公允价值会计的某些缺陷的确在某种程度上对次贷危机起到了推波助澜作用。
Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.
我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中，是加剧信贷危机的主要因素之一。
Second, we have heard some argue that fair value accounting —which assigns current market values to financial assets and liabilities — is one of the major reasons for exacerbating the credit crisis.
我们听到一些争论认为公允价值会计——即将当前的市场价值分摊到金融资产、金融负债中，是加剧信贷危机的主要因素之一。
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