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计入其他综合收益的公允价值变动和计入权益的累计公允价值变动有什么区别？	会计与财务管理	月很美 2019-5-21	3 3918	miqimiqi呀 2021-4-21 09:18:20
论公允价值实践中的运用怎么找角度写啊，求教各位大神	爱问频道	汪婷婷722 2016-11-1	2 1157	汪婷婷722 2016-11-3 10:21:11
求国泰安房地产上市公司数据 - [!reward_solved!]	数据求助	filter 2015-1-22	4 1372	filter 2015-1-28 13:04:02
公允价值	会计与财务管理	Naraka123 2015-1-7	0 1021	Naraka123 2015-1-7 22:30:29
关于公允价值计量和在我国的实际应用外文资料2篇	会计与财务管理	小狼ashine 2010-5-4	18 6895	★沉默￡ 2013-3-28 23:54:15
The Accounting Review, Accounting Horizon上的2008、2009公允价值论文	会计与财务管理	liucj2006 2009-6-16	5 2378	zhoujun2011 2011-5-4 16:38:32
金融资产的公允价值什么概念？	会计与财务管理	御宇\|天子 2011-3-20	0 1535	御宇\|天子 2011-3-20 10:45:47
关于公允价值层级	会计与财务管理	wendy-campchina 2010-11-28	1 1915	路过蜻蜓 2010-11-29 14:49:33
求助论公允价值对会计信息质量可靠性与相关性的影响英文文献一篇	文献求助专区	0227张数平 2010-2-1	0 2812	0227张数平 2010-2-1 14:53:02
2009 IFRS下的金融工具 - 为您指点迷津(第三版)	会计与财务管理	lukeMDK 2009-11-14	1 1796	song0125 2009-11-14 19:04:56

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分享 IASB提出改革“公允价值”会计规定 from: FT Chinese: zhangzq2014 2014-6-6 18:37; IASB PROMOTES ‘FAIR VALUE\' RULE CHANGE IN ATTEMPT TO END DISPUTE By Jennifer Hughes in London A radical shake-up of how banks and insurers report the value of financial instruments has been proposed by international accounting rule-setters in a bold attempt to resolve an intense dispute at the heart of efforts to prevent a repeat of credit crisis. The International Accounting Standards Board has proposed a simple principle for whether banks and insurers should value a financial investment as a long-term holding or as a trading position. The proposals could see more investments reported at current market values, a shift which could improve the transparency of accounts but increase volatility in earnings. Under the IASB's proposed rules, if a bank's investment produces predictable cash flow like a government bond, it can be valued in accounts using an accounting mechanism that smooths out market fluctuations. If the investment's cash flow is unpredictable, like some derivatives, it should be valued at current market levels. The proposals are a riposte to a transatlantic push to water down “fair value” accounting, valuing assets at market levels. Some banks and policy markers believe the “fair value” creates unnecessary volatility in earnings, contributing to a loss of investor confidence at the height of the credit crisis when plunging asset prices hit balance sheets. The new rules reframe that debate by giving banks more freedom in how they report assets but underlines the principles of using market prices where possible. However, they would force banks and insurers to completely reassess how they report their investment portfolios. For example, a portfolio of US Treasury bonds – among the most liquid assets in the world – can be classified as trading instruments and would be reported at fair value, just as they are now. 国际会计准则理事会(IASB)进行了大胆尝试，提出要彻底改变银行和保险公司报告金融工具价值的方式，以期结束围绕防范信贷危机重演的努力所引发的激烈辩论。对于银行和保险公司是应该按照长期持有还是按照交易头寸对金融投资估值，IASB提出了一个简单原则。提议的施行后，可能会有更多投资按现行市价进行报告。这一转变有可能提高账目的透明度，却加剧了收益的波动性。根据IASB拟议的规定，如果一家银行的投资能产生像ZF债券那样可预期的现金流，那么在账户中，就可以用能够平抑市场波动的会计机制对其进行估值。如果这笔投资的现金流是不可预测的，就像一些衍生品那样，那么它就应当以当前的市场水平进行估值。这些提议反击了美国试图弱化“公允价值”会计规则的努力，力求按现行市价对资产进行估值。一些银行和决策者认为，“公允价值”造成了收益的不必要波动，在信贷危机最严重时期，当资产价格暴跌影响到资产负债表时，导致了投资者信心受损。新规定重新设定了辩论的框架——在如何报告资产方面，新规定给与了银行更多自由，但强调要尽可能使用市价报告原则。然而，它们将迫使银行和保险公司彻底重新评估报告其投资组合的方法。例如，一个由美国国债——全球最具流动性的资产之一——组成的投资组合，可以归类为交易工具，按公允价值报告，就像现在一样。; 个人分类: 会计|22 次阅读|0 个评论