次贷危机后公允价值会计国际发展趋势被引量：2

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摘要公允价值会计在次贷危机中成为争议的焦点,本文针对公允价值会计在危机中的不同作用进行了分析,研究了主要准则制定机构在次贷危机后在公允价值会计准则发展的动向,指出了今后公允价值会计趋同的发展方向,提出解除公允价值会计对金融机构资本充足监管的锁定是克服顺周期效应的关键。

作者贾建军丁小云任海峙李绍敬

机构地区上海金融学院会计学院

出处《财会通讯（下）》 2011年第12期15-18,共4页 Communication of Finance and Accounting

基金 2010年上海市会计学会课题"中国会计准则趋同经济后果研究"(项目编号:09ys413)的阶段性成果

关键词次贷危机公允价值顺周期效应资本充足

参考文献15

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