• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文会议>Recent researches in business amp; economics >Fair Value Debate
【24h】

Fair Value Debate

机译：公允价值辩论

获取原文
获取原文并翻译 | 示例
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

What the current financial crisis has confirmed regarding fair value, is that the most dangerous situation is created when the entire valuation process is based on the entity that transactions the securities, without existing any independent confirmation of the created values, from an auditor or from an entity responsible for risk management. We refer here to the 3rd level input data that is allowed only as a final alternative, in the impossibility of applying the previous two. In addition, in this case, accounting standards solicit the disclosure of information that would fully permit the investor to give a certain trust degree to the valuation process, taking the best decision in the given circumstances. In a valuator's opinion, one of the positive effects of the current financial crisis is that of bringing some light upon those debates that concerned the concept of fair value, from two key aspects' point of view, urging us to give up a certain accounting Utopia that kind of took over the current environment, and get back to financial realities. Within this paper there is provided an analysis based on the questionnaire research on the perceptions of professional valuers on fair value measurement. Results documents pros and cons of this controversial measurement base.
机译：当前的金融危机已经确认了关于公允价值的最危险情况是，当整个评估过程都基于交易证券的实体，而没有从审计师或审计师那里获得对所创造价值的任何独立确认时，就会造成最危险的情况。负责风险管理的实体。我们在这里指的是第三级输入数据，在无法应用前两者的情况下，仅作为最终选择。此外，在这种情况下，会计准则要求披露信息，这将完全允许投资者对估值过程给予一定的信任度，并在给定情况下做出最佳决策。评估师认为，当前金融危机的积极影响之一是从两个关键方面对一些涉及公允价值概念的辩论给予了一些启示，敦促我们放弃某些会计乌托邦。这种方式接管了当前的环境，并回到了财务现实中。本文以问卷调查为基础，对专业估值师对公允价值计量的看法进行了分析。结果记录了这个有争议的测量基础的利弊。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号