文档介绍：本科毕业论文(设计)oiinlingandBusinessResearch,International AccountingPolicyForum外文作者MichaelPower原文:ounting,financialeconomicsandthe eptedintheabstractlongbeforeitwasasubjectofanalysisanddispute(Bromwich,2007).Furthermore,-supportedbyevidence;,therelativeabsenceofjustificationsbystandard-,eintoplay(Power,2005).Definitionsoffairvaluevaryinsubtlewaysthatmayendupmatteringinlawbutfromafar,andtotheuntutoredeye,(FASB,2006)definesfairvalueas:'thepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlytransactionbetweenmarketparticipantsatthemeasurementdate'.LASB(2009),whichhasexistedinvariousslightlymodifiedformsformanyyears,,plexhybridofideasandassumptionswhichpointtotheestimatedpricesthatmightbereceivedinamarket,'fictional'and'imaginary'natureoffairvalues(,1997)andtobemoantheir'subjectivity',Bromwich(2007),itisalsothecasethatifenoughpeoplebelieveinfictions,(2003)argueinthecontextofthedevelopmentandinstitutionalisationofoptionpricingmodelsthatsimplifyingassumptionsbeganlifeasbeingnodescriptiveofpricingprocesses,,theBlack-Scholesmodelcontributedtothedevelopmentofthedepthandliquidityofthemarket,,