Fair Value Measurement of Assets and Issue of Capital Maintenance

机译：资产的公允价值计量和资本维持发行

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This paper is focused on the issue of measurement in financial accounting and reporting. One of the most important issues of the last twenty maybe thirty years in the accounting theory and practice is using the fair value measurement. The fair value measurement is strongly orientated to the market environment and this exclusive and one-sided orientation leads in some cases to reporting of unrealized gains. The aim of this paper is to answer whether fair value is in compliance with definitions of asset from conceptual framework to IFRS and whether using of fair value measurements can disrupt the principle of capital maintenance.

机译：本文的重点是财务会计和报告中的计量问题。在会计理论和实践中，过去二十到三十年中最重要的问题之一是使用公允价值计量。公允价值计量强烈地面向市场环境，这种排他性和单方面的导向在某些情况下导致未实现收益的报告。本文旨在回答从概念框架到国际财务报告准则的公允价值是否符合资产的定义，以及使用公允价值计量是否会破坏资本维持原则。

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来源
《Advances in finance amp; accounting》|2012年|104-109|共6页
会议地点 Zlin(CZ)
作者
DANA DVORAKOVA;
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作者单位

Department of Financial Accounting and auditing University of Economics, Prague W. Churchill Sq. 4, 130 67 Prague 3 CZECH REPUBLIC;

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会议组织
原文格式 PDF
正文语种 eng
中图分类
关键词
accounting; measurement; impairment; fair value; cost; asset; liability.;

机译：会计;测量;减损公允价值；成本;资产责任。;

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Fair Value Measurement of Assets and Issue of Capital Maintenance

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