UC知道谁能翻译一下这篇文章
来源：百度知道 编辑：UC知道 时间：2024/06/01 18:10:02
Fair Value Accounting for Financial Instruments
Yaguang Zheng Southwestern University ofFinanee and Economics
Abstract：Tifs paper focuses on the value accounting for financial instruments．In recent years，more and
more accountan ts perfect to agree that fair values are potentially more relevan t than historical cost，particularly for
financial instruments，but the dificult question is the reliability of fair-value estimates．This paper establishes a
valuation model，then，based on the reviewing of extant literature pertaining to financial instruments，analyses the
limitations ofthis methodology and draws a conclusion．
Key words：fair value relevance and reliability valuation model
1．Intr0ducti0n
Following in the footsteps of the FASB(Financial Accounting Standard Board)and the IASB(International
Accounting Standard Board)，the CASB (Canadian Accounting Standard Board)recently proposed new
recognition and measurement rules for financial inst
Yaguang Zheng Southwestern University ofFinanee and Economics
Abstract：Tifs paper focuses on the value accounting for financial instruments．In recent years，more and
more accountan ts perfect to agree that fair values are potentially more relevan t than historical cost，particularly for
financial instruments，but the dificult question is the reliability of fair-value estimates．This paper establishes a
valuation model，then，based on the reviewing of extant literature pertaining to financial instruments，analyses the
limitations ofthis methodology and draws a conclusion．
Key words：fair value relevance and reliability valuation model
1．Intr0ducti0n
Following in the footsteps of the FASB(Financial Accounting Standard Board)and the IASB(International
Accounting Standard Board)，the CASB (Canadian Accounting Standard Board)recently proposed new
recognition and measurement rules for financial inst
公允价值会计金融工具
亚光郑西南大学ofFinanee和经济学
摘要： Tifs重点论述的价值占财政instruments.In近年来，越来越
更多accountan的Ts完美同意，公允价值有可能更relevan吨比历史成本，特别是对
金融工具，但问题是难治的可靠性公平价值estimates.This建立了
估值模型，然后根据现存的文献审查有关的金融工具，分析了
限制ofthis方法和得出的结论。
关键词：公允价值的相关性和可靠性评估模型
1.Intr0ducti0n
下面的足迹，在财务会计准则委员会（财务会计标准委员会）和国际会计准则理事会（国际
会计准则委员会）中， CASB （加拿大会计准则委员会）最近提出的新的
确认和计量规则，财务instruments.More和更会计师会同意，公平
价值观是可能会有更多的有关比历史成本，特别是对金融社会instruments.Fair价值估计
金融工具已经成为随时available.By统计有关这些公平价值披露
观察股市的价值，研究人员推断出的信息内容，或价值相关性，对公平价值
disclosures.Value相关共同意味着投资者都相关的。决定的决策和可靠性
米easurem耳鼻喉科。
问题是，在难治的可靠性，公允价值estimates.Reliability问题特别严重的
文书不属于市场交易，因为他们必须评估management.The测量
金融工具，吸引了广泛的学术兴趣共同性，尤其是其可靠性
目的的财务报告及其相关investors.Evidence从先前的研究表明，可靠
和有关措施可以得到，但不适用的重要前提。