期刊文献+

国际财务报告准则趋同的现实困境与未来展望 被引量:2

下载PDF
导出
摘要 国际财务报告准则是一个不断变化、发展的包容体系。文章回顾了近年来国际财务报告准则在几个重要阶段的进展情况,并对国际财务报告准则目前面临的现实困境和挑战进行分析和评价,在此基础上对国际财务报告准则未来的发展作出展望,最后给出研究结论及政策建议。
作者 吴革
出处 《会计之友》 北大核心 2014年第7期4-11,共8页 Friends of Accounting
基金 国家社科基金项目"制度环境 会计准则国际趋同后果与资本市场监管体系创新"(批准号:12BGL037)的阶段性研究成果
  • 相关文献

参考文献17

二级参考文献121

  • 1Allen, F. , & Carletti. E.. 2008. Mark - to - market accounting and liquidity pricing. Journal of Accounting and Economics, 45, 358 -378.
  • 2Barth, M.. 2004. Fair values and financial statement volatility. In C. Borio, W. C. Hunter, G. G. Kaufman, & K. Tsatsaronis (Eds) , The market discipline across countries and industries. Cambridge, Massachusetts: MIT Press.
  • 3ECB. 2004. Fair value accounting and financial stability. By ECB staff team lead by A. Enria. Occasional paper series, no. 13, April 2004.
  • 4FSA. 2009. The Turner Review: A regulatory response to the global banking crisis. March. www. fsa. gov. uk.
  • 5FSF. 2009. Report of the Financial Stability Forum on addressing procyclicality in the financial system. 2 April. www. fsb. org.
  • 6FSF. 2008. Addressing financial system procyelicality: a possible framework. 1 September. www. fsb. org.
  • 7FSF - BCBS Working Group on Bank Capital Issues. 2009. Reducing procyclicality arising from the bank capital framework. March. www. fsb. org.
  • 8FSF. 2009. Report of the FSF Working Group on provisioning. March. www. fsb. org.
  • 9IMF. 2008. Global financial stability report. October. www. imf. org.
  • 10Joint FSF - CGFS Working Group. 2009. The role of valuation and leverage in procyclicality. March. www. fsb. org.

共引文献595

引证文献2

二级引证文献6

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部