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贷款公允价值的计量 被引量：1

Measurement of Bank Loan Fair Values
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摘要 贷款公允价值的构成可分成三个组成部分:非自由选择、自由选择和残差(反映非关键的计量误差)。分析这三个组成部分对贷款公允价值计量的影响及可靠性,对理解披露贷款公允价值信息有重要意义。 Loan fair values can be partitioned into three components: a nondiscretionary component, a discretionary component, and a residual component that reflects non-strategic measurement error in loan fair values. Analyses of these three components are important to the understanding of the significance of loan fair values.
作者 董双全 钟红英
机构地区 广东商学院会计学院
出处 《广东商学院学报》 2004年第2期73-76,85,共5页 Journal of Guangdong University of Business Studies
关键词 贷款 公允价值 财务报告 bank loan fair value financial reporting
分类号 F830.5 [经济管理—金融学]
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参考文献8

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  • 3[3]BEAVER W,VENKATACHALAM M,Differential Pricing of Components of Bank Loan Fair Values[ J ].Journal of Accounting ,Auditing & Finance ,2003.41-67.
  • 4[4]WILSON P G.Discussion:Write- offs:Manipulation or Impairment? [J].Journal of Accounting Research,1996,(34):171-177.
  • 5[5]BEAVER W,E E ENGEL.Discretionary Behavior with Respect to Allowance for Loan Losses and the Behavior of Security Prices[J].Journal of Accounting and Economics,1996,(22):177-206.
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同被引文献15

  • 1FASB. SFAS NO.5: Accounting for Contingencies[R]. 1975.
  • 2FASB. SFAS No. 107, Disclosures about Fair Value of Financial Instruments[R]. 1991.
  • 3FASB. SFAS NO.114: Accounting by Creditors for Impairment of a Loan [R]. 1993.
  • 4IASC.IAS 39, Financial Instruments: Recognition and Measurement[R]. 1998.
  • 5Claudio Borio, Philip Lowe. To provision or not to provision [J].BIS Quarterly Review, 2001.
  • 6Vivien A. Beattie, Peter D. Casson, Richard S. Dale, George W. Mckenzie, Charles M. S. Sutcliffe, Michale J. Turner, Bank and Bad Debt[M]. US: John Wiley & Sons , 1995 .
  • 7George J. Benston, Larry D. Wall, How Should Banks Account for Loan Losses?[J]. Economic Review, 2005, (1): 19-38.
  • 8Patricia Jackson and David Lodge, Fair value accounting, capital standards, expected loss provisioning, and financial stability [J].Finaneial Stability Review, 2000, (6).
  • 9JWGBA.Comments on the JWGSS paper[R]. 1999.
  • 10The Basel Committee on Banking Supervision, Comments on Draft Standard & Basis for Conclusions Prepared by the Financial Instruments Joint Working Group of Standard Setters Issued for Public Comment by the International Accounting Standards Committee [R].2001-12-30.

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广东商学院学报
2004年 第2期

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