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
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