“公允价值”准则修订是否公允?——评美国修改“公允价值”准则  

The "Fair Value" Criterion's Amendment:Good or Bad?——Comments to Amend the U.S. "Fair Value"Criterion

作　　者：杨公遂[1,2] 张倩[2] 

机构地区：[1]河海大学商学院,江苏南京210098 [2]山东经济学院会计学院,山东济南250014

出　　处：《税务与经济》2009年第5期41-45,共5页Taxation and Economy

摘　　要：在金融危机中争议颇大的《美国财务会计准则第157号公告:公允价值计量》(FAS157)终于成了平衡美国各方利益的牺牲品。2009年4月2日,美国财会标准委员会(FASB)决定,放宽公允价值计价准则,给予金融机构在资产计价方面更大的灵活性。那么,"公允价值"为何为人诟病,在华尔街掀起轩然大波?原来一直力挺该准则的FASB缘何无异议通过了修改"逐市计价"准则决议?新准则的实施又将带来怎样的预期效应呢?这些都是值得探讨的问题。“The 157th Statement of Financial Accounting Standards： the fair value measurement” （FAS157）, which was disputed largely in the Financial crisis, became the sacrificial victim to balance the interests of all parties in the US finally. Financial Accounting Standards Board （FASB） made a decision that it will broaden the fair value criterion and gives financial institutions more flexibility in the property valuation aspect on April 2, 2009. Why did the fair value criticized by public and arise great unrest in Wall Street？ Why did the FASB, who has been supporting this criterion originally, adopt the resolution on ＂Mark-to-Market＂ criterion＇s amendment without objection？ What kind of anticipated effect will be brought by the implementation of the new criterion？ This article has carried on the discussion regarding it.

关 键 词：公允价值 金融危机 FAS157 预期效应 

分 类 号：F230[经济管理—会计学]