理论视角下利于决策的公允价值会计研究【外文翻译】.doc

文档介绍：外文文献翻译原文:ounting–ATheoreticalPerspectiveABSTRACTR:egulatorssuchastheSECandstandardsettingbodiessuchastheFASBandtheIASBarguethecasefortheconceptualdesirabilityoffairvaluemeasurement,--value-(apriori),,’–ounting–istheneedtoclarifystandardsetters’e,:DefinitionandEstimationDespitedifferentwording,thedefinitionsandmeaningsoftheterm‘fairvalue’,FairValueMeasurements,:‘Fairvalueisthepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate.’TheIASBframeworkatpresenthasnodefinitionoffairvalue,yetauniformdefinitioncanbefoundonthestandardslevel:‘Fairvalueistheamountforwhichanassetcouldbeexchanged,oraliabilitysettled,betweenknowledgeable,willingpartiesinanarm’slengthtransaction.’1Inacurrentconvergenceproject,theIASBdevelopsanInternationalFinancialReportingStandard(IFRS)onfairvaluemeasurements,,theFASB/IASBconceptoffairvalueisthat