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关注：1
2013-05-23 12:21
求翻译：The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters' push to extend FVA into other areas. In this article, we highlight four important issues as an attempt to make sense of the debate. First, much of the controversy results from confusion about what is new and different about FVA. Second, while there are legitimate concerns about marking to market (or pure FVA) in times of financial crisis, it is less clear that these problems apply to FVA as stipulated by the accounting standards, be it IFRS or US GAAP. Third, historical cost accounting (HCA) is unlikely to be the remedy. There are a number of concerns about HCA as well and these problems could be larger than those with FVA. Fourth, although it is difficult to fault the FVA standards per se, implementation issues are a potential concern, especially with respect to litigation. Finally, we identify several avenues for future research. (C) 2009 Elsevier Ltd. All rights reserved.是什么意思？ 待解决
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- 离问题结束还有
The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters' push to extend FVA into other areas. In this article, we highlight four important issues as an attempt to make sense of the debate. First, much of the controversy results from confusion about what is new and different about FVA. Second, while there are legitimate concerns about marking to market (or pure FVA) in times of financial crisis, it is less clear that these problems apply to FVA as stipulated by the accounting standards, be it IFRS or US GAAP. Third, historical cost accounting (HCA) is unlikely to be the remedy. There are a number of concerns about HCA as well and these problems could be larger than those with FVA. Fourth, although it is difficult to fault the FVA standards per se, implementation issues are a potential concern, especially with respect to litigation. Finally, we identify several avenues for future research. (C) 2009 Elsevier Ltd. All rights reserved.
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2013-05-23 12:26:38
最近的金融危机已导致对公允价值会计 （FVA） 的利弊的激烈辩论。这次辩论构成会向前和标准二传手推延伸到其他地区的 FVA 为 FVA 的一个主要挑战。在本文中，我们强调四个重要的问题是有意义的辩论的企图。第一，很多争议结果从什么是新的、 不同的 FVA 的混淆。第二，虽然有合法关注市场 （或纯 FVA） 在金融危机时期的标记，但不那么清楚这些问题的会计准则的规定适用于 FVA、 国际财务报告准则或美国公认会计准则。第三，历史成本核算 （HCA） 是不太可能是的补救办法。以及有关 HCA 关注的一些问题，这些问题可能会比那些 FVA 大。第四，虽然很难本身故障 FVA 标准，执行问题是一个潜在的关注，特别是以诉讼。最后，我们确定今后研究的几种途径。(C) 2009 Elsevier 有限公司版权所有。
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