Fair Value Measurement under Financial Crisis

被引：0
|
作者：
Chen Shoude [1 ]
Yang Yifei [1 ]
机构：
[1] Xiamen Univ, Sch Management, Xiamen 361005, Peoples R China
来源：
PROCEEDINGS OF THE 6TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, VOLS I AND II | 2009年
关键词：
Fair value; Financial crisis; Accounting standards;
D O I：
暂无
中图分类号：
TP39 [计算机的应用];
学科分类号：
081203 ; 0835 ;
摘要：
While standard setters all over the world are promoting the use of fair value measurement in accounting standards, a financial crisis that sweeps the whole world brings discordant voices. The financial crisis induces a dispute on fair value measurement between the financial industry and accountants. Various organizations have taken many measures concerned with fair value accounting. This essay summarizes systematically the major views of the various groups about the association between fair value measurement and financial crisis. Based on a systematic introduction about the latest attitude of various international organizations towards fair value accounting, it reflects on the role that fair value accounting plays in the financial crisis and the meanings of fair value. It also attempts to forecast the future of fair value accounting.
引用
收藏
页码：680 / 687
页数：8
相关论文
共 50 条
  • [1] Rethinking about the Fair Value under the Financial Crisis
    Chen Xiaofang
    He Yanting
    Nie Huili
    PROCEEDINGS OF THE 6TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, VOLS I AND II, 2009, : 789 - 794
  • [2] Introspection and countermeasure on fair value information under financial crisis
    Men Rong
    Cui Yongmei
    Ma Zhong
    PROCEEDINGS OF THE 3RD INTERNATIONAL CONFERENCE ON RISK MANAGEMENT & GLOBAL E-BUSINESS, VOLS I AND II, 2009, : 60 - 63
  • [3] Is It Fair to Blame Fair Value Accounting for the Financial Crisis?
    Pozen, Robert C.
    HARVARD BUSINESS REVIEW, 2009, 87 (11) : 84 - +
  • [4] Fair value in financial statements after financial crisis
    Majercakova, Daniela
    Skoda, Miroslav
    JOURNAL OF APPLIED ACCOUNTING RESEARCH, 2015, 16 (03) : 312 - 332
  • [5] Perfect the Fair Value Hierarchy in the Financial Crisis
    Chen Zhifang
    Guan Hanjin
    2010 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE AND SAFETY ENGINEERING (MSSE 2010), VOLS I AND II, 2010, : 454 - 457
  • [6] Fair value measurement in financial reporting
    Alexander, David
    Bonaci, Carmen Giorgiana
    Mustata, Razvan V.
    INTERNATIONAL CONFERENCE EMERGING MARKETS QUERIES IN FINANCE AND BUSINESS, 2012, 3 : 84 - 90
  • [7] Fair or not? Fair value measurement in the sub-prime crisis
    Robinson, David
    Hronsky, Jane
    JASSA-THE FINSIA JOURNAL OF APPLIED FINANCE, 2008, (04): : 76 - 80
  • [8] Fair Value Accounting and the Financial Crisis: Messenger or Contributor?
    Magnan, Michel
    ACCOUNTING PERSPECTIVES, 2009, 8 (03) : 189 - 213
  • [9] Problem and Improvement of Fair Value in the Perspective of Financial Crisis
    Ma, Caihua
    Li, Boquan
    ICMETM 2015 - INTERNATIONAL CONFERENCE ON MODERN ECONOMIC TECHNOLOGY AND MANAGEMENT, 2015, 17
  • [10] Improvement and Innovation of the Current Financial Report Model under the Fair Value Measurement
    Li, Yong-chen
    Chang, Xiao-hui
    JOINT 2016 INTERNATIONAL CONFERENCE ON ECONOMICS AND MANAGEMENT ENGINEERING (ICEME 2016) AND INTERNATIONAL CONFERENCE ON ECONOMICS AND BUSINESS MANAGEMENT (EBM 2016), 2016, : 523 - 526
12345