或有表外投资项目的分类和计量——以美国SEC的研究为借鉴

The Arrangements and Measurement in Potential Off-balance Sheet Investment Issues——With Reference of the USA Securities and Exchange Commission Research

在2001—2002年期间,大量的重大会计丑闻曝光,这些问题暴露了公司治理、审计实务和财务报告中的薄弱环节。其中,两个主要问题是表外项目的范围(包括特殊目的实体的使用)和股票发行者的财务报告是否透明地反映了表外项目的经济实质。本文主要对或有表外投资项目的分类和计量进行分析,并提供了美国上市公司投资于其他实体的经验研究发现,通过分析这些问题可以对今后的衍生金融工具的会计处理提供借鉴作用。

From 2001 to 2002, a spate of major corporate accounting scandals came to light that exposed weaknesses in corporate governance, audit practices, and financial reporting. Two main problems are within the scope off-balance sheet （OBS） arrangements, including the use of special purpose entities （SPES）, and whether current financial statements of issuers transparently reflect the economy of off-balance sheet arrangements. This paper focuses on the analysis of arrangements and measurement with potential offbalance sheet issues, and provides empirical findings from the study related to investments in other entities. The research will help the measurement and accounting derivatives in the future.