| 金融危机下公允价值会计应被终止吗?——兼评金融危机根源的争论 |
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| 引用本文： | 王泽霞,孙鑫.金融危机下公允价值会计应被终止吗?——兼评金融危机根源的争论[J].杭州电子科技大学学报,2009(Z1). |
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| 作者姓名： | 王泽霞 孙鑫 |
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| 作者单位： | 杭州电子科技大学现代会计研究所; |
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| 摘 要： | 美国金融危机引发了对公允价值会计终止与否的争议。文章通过对国际各国公允价值会计准则改革最新动态的梳理,公允价值会计准则内在缺陷的分析,揭示了我国公允价值会计急需改进的是其可操作性。
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| 关 键 词： | 金融危机 公允价值 公允价值会计准则 |
Should the Fair Value Accounting Be Terminated under Financial Crisis? |
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| WANG Ze-xia,SUN Xin.Should the Fair Value Accounting Be Terminated under Financial Crisis?[J].Journal of Hangzhou Dianzi University,2009(Z1). |
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| Authors: | WANG Ze-xia SUN Xin |
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| Affiliation: | Institute of Modern Accounting Hangzhou Dianzi University;Hangzhou Zhejiang 310018;China |
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| Abstract: | American financial crisis has stimulated the controversy of the termination of fair value accounting.Based on the summary of the latest development of the international fair value accounting,as well as the analysis of the internal defects existing in accounting standards of fair value,this paper emphasizes that the operation of fair value accounting must be improved in China. |
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| Keywords: | financial crisis fair value fair value accounting standards |
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