公允价值会计:理论分析与经验证据

Abstract

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。围绕着公允价值会计的争论全面而系统地综述了国外关于公允价值会计对银行业及监管影响的相关研究成果。从历史成本向公允价值转变确实会对银行业及其监管、乃至整个金融体系产生重大影响,在决定是否采用公允价值作为财务报表的主要计量手段之前,需要对公允价值所产生的影响做出不断深入的研究。

Fair value accounting has been argued for a long time between accounting standards setters and banking regulation bodies.Literatures of empirical studies on fair value accounting are reviewed comprehensively and systematically in this paper.The change from historical cost accounting to fair value accounting did exert a significant effect on banking,regulating and the whole financial system.It is suggested that further study on the effect of fair value accounting is encouraged before deciding whether fair value is significantly expanded into the primary financial statements.