后危机时代公允价值会计的改革与重塑

Reforming and Reshaping Fair Value Accounting in the Post-Crisis Era

后危机时代如何改革和重塑公允价值会计,是学术界和实务界面临的关键问题。本文分三个部分探讨这一问题。论文的第一部分分析公允价值会计的改革背景,第二部分介绍公允价值会计的改革方向与领域,第三部分对公允价值会计改革与重塑的利弊和挑战进行评价。

Reforming and reshaping fair value accounting (FVA) in the post-crisis era is a critical issue faced by the academia and practitioners.This paper addresses this issue in three parts.Part I analyzes the background of FVA reform,Part II outlines the direction and main areas for FVA reform,Part III is a critique of FVA reform and reshape.