公允價值和國際會計準(zhǔn)則 財務(wù)會計準(zhǔn)則概念框架項目另一種觀點【外文翻譯】_第1頁
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1、1本科畢業(yè)論文（設(shè)計）外文翻譯外文題目FairValuetheIASBFASBConceptualFramewkProject:AnAlternativeView外文出處ABACUS外文作者WhittingtonGeoffrey原文：原文：FairValuetheIASBFASBConceptualFramewkProject:AnAlternativeViewThispaperanalysesvariouscontroversiali

2、ssuesarisingfromthecurrentprojectoftheIASBFASBtodevelopajointconceptualframewkffinancialreptingstards.Itdiscussestheirpossibleimplicationsfmeasurementinparticularftheuseoffairvalueasthepreferredmeasurementbasis.Twocompet

3、ingwldviewsareidentifiedasunderlyingthedebate:aFairValueViewimplicitintheIASB’spublicpronouncementsanAlternativeViewimplicitinpubliclyexpressedcriticismsoftheIASB’spronouncements.TheFairValueViewassumesthatmarketsarerela

4、tivelyperfectcompletethatinsuchasettingfinancialreptsshouldmeettheneedsofpassiveinvestscreditsbyreptingfairvaluesderivedfromcurrentmarketprices.TheAlternativeViewassumesthatmarketsarerelativelyimperfectincompletethatinsu

5、chamarketsettingfinancialreptsshouldalsomeetthemonitingrequirementsofcurrentshareholders(stewardship)byreptingpasttransactionseventsusingentityspecificmeasurementsthatreflecttheopptunitiesactuallyavailabletothereptingent

6、ity.Thedifferentimplicationsofthetwoviewsareillustratedbyreferencetospecificissuesinrecentaccountingstards.Finallythetheeticalsupptfthetwoviewsisdiscussed.Itisconcludedthatinarealisticmarketsettingthesearchfauniversalmea

7、surementmethodmaybefruitlessameappropriateapproachto3stardsisalsolikelytobesofitsconceptualframewkprojectthereasonsfthecriticismlieinotherelementsoftheframewk.Criticsoffairvalueareinfactofferinganalternativewldviewoffina

8、ncialreptingalthoughthisviewisusuallynotwellarticulated.Nfthatmatteristhefairvaluewldviewwellarticulated:theargumentisusuallyconductedonthebasisofacceptingafewsimpleassumptionsthatmakefairvalueseemtobeanobviouschoicewher

9、eastheassumptionsthemselvesshouldbeunderdiscussion.Theobjectiveofthispaperistomakesomeprogresstowardsidentifyingthesealternativewldviewstherefetoclarifythenatureofthedisputeabouttheconceptualframewkingeneralfairvalueinpa

10、rticular.TheperspectiveisthatoftheIASBofwhichtheauthwasamemberfrom2001to2006ratherthantheFASBwhichisitspartnerintheproject.Theauth’sownexperiencesinwritinganumberofalternativeviewstoIASBdraftsstardsinfmthediscussion.Thes

11、ewerewrittenpiecemealbutgraduallyamecoherentpatternbegantobeapparentwhichexpressedadifferentsetofassumptionswldviewdescribedhereastheAlternativeView.ThisisincontrastwiththeviewthatisimplicitinmanyoftheIASB’spronouncement

12、sdescribedhereastheFairValueView.Thisaccountislikelytobesubjectiveincompletetherearelikelytobemanyotherwldviews.Howeverwhenthereissuchafiercedebatebetweensupptersopponentsofaviewitmustsurelyhelpunderstingtoidentifythemai

13、nsourcesofdisagreement.Itmustalsobeacknowledgedthatsomeofthecontentiousissuesarisewithintheexistingconceptualframewksbutastheframewksarebeingreviseditisappropriatetoquestionthem.Thepaperproceedsasfollows.Firstadeionisgiv

14、enofthecurrentprojecttodevelopajointconceptualframewkftheIASBFASBincludingitsmotivationobjectives.Nextthereisadiscussionofthecontroversialaspectsofthefirsttwodraftchaptersofthenewframewkonthepurposeoffinancialreptingthed

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