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从次贷危机看公允价值与金融周期波动 被引量:11

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摘要 次贷危机爆发后,关于公允价值的引入是否恶化了金融危机的问题,引起了广泛争议,本文首先回顾了公允价值的界定及近期的修正;然后从公允价值与金融周期波动的关系角度,分析了公允价值记账法的优势与缺陷,及其对金融周期波动的影响;最后,我们尝试提出了缓解公允价值顺周期性的初步思路,并对我国运用公允价值计量给出了建议。
作者 钟伟 顾弦
机构地区 北京师范大学
出处 《武汉金融》 北大核心 2009年第5期10-14,共5页 Wuhan Finance
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参考文献22

  • 1Banque de France,2001,"Financial stability;the need for suitable prudential and accounting instruments",Banque de France Banking and Financial supervision Commission Bancaire 2000 Annual Report.
  • 2Financial Accounting Standards Board,2006,"Fair Value Measurements",Statement of Financial Accounting Standards No.157.
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  • 8Joachim Gassen and Kristina Schwedler,2008,"Attitudes towards Fair Value and Other Measurement Concepts;An Evaluation of their Decision-usefulness",Accounting Standards Committee of Germany (ASCG) anti the European Federation of Financial Analysts Societies(EFFAS).
  • 9Jose Vinals,2008,"Improving Fair Value Accounting",Financial Stability No.12-Valuation and Financial Stability.
  • 10Laurent Clerc,2008,"Valuation and Fundamentals",Financial Stability Review No.12-Valuation and Financial Stability.

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