公允價(jià)值計(jì)量——一種新的會(huì)計(jì)評(píng)價(jià)方法【外文翻譯】

1、0外文翻譯TheFairValueANewEvaluationMethodinAccountingofCompanyMaterialSource:BulletinUASVMHticulture66(2)2009Auth:Suceave，RomaniaAbstract.Thefairvaluecriterionisanevaluationmethodbasedonthesuppositionthatthevaluesexpressedin

2、thebalancesheetreflectineverymomenttheirexchangevalueattheacquisitiondatedateatwhichthefairvaluethehisticalcostarethesame.Butinthefollowingperiodsthevalueoftheassetsliabilitiesexposedinthebalancesheetisadjustedtoavalueeq

3、uivalenttothevaluewithwhichtheassetcanbeexchangedoftheliabilityestimatedthroughafreetransactionbetween2fullyawarepartieswillingtomakethisoperation.Sotheexposedvaluesbasedonthefairvaluearecurrentvalueswhichmightcrespondto

4、itintheconditionsofapossiblesaleatthattime.Certainlytheyareveryusefulvaluestothebalancesheetusersbecausetheyallowtheapproachtotheentity’seconomicalcapitalquantification.Theproblemisthatthefairvaluequantificationmaynotbec

5、rediblefallthepostsinthebalancesheetbecausethisparameterisoftenlesslikelytobedocumentedaboutcertainassetsliabilitiesdonothaveamarketonwhichtoobtainrealquotations.Thedefinitionofthefairvalueisbasedonthesuppositionthatanen

6、tityinconditionsofeconomicalcontinuityhasnointentionnecessityfliquidationassuchisnotinterestedinreducingrelevantlyitsoperationsindisadvantageousconditions.INTRODUCTIONMakingabstractionoftheinitialevaluationofareceivedfgo

7、odvaluableconsiderationalltheassessmentmeasuresenclosedinthebalanceareexpressedintheprofitlossaccountinfluencingtheresultasincomerespectivelyexpenseherecountingthevaluemodificationsofassessmentatthefairvalueatthedateofth

8、ebalancesheettheincomefromtheinitialassessmentsoftheassetsproduced.Thusthevaluemodificationsinfluencedbythemarketasarethemodificationsofthephysicalsubstancethatisduetobiologicaltransfmationsofthelivinganimalsplants.Theva

9、luemodificationsinfluencedduetothemarketinfluencesarenotseparatelyrecognizedintheprofitlossaccountintheequityownershipbuttheyrep2sonbetweenthedemtheofferofbiologicalassetsagricultureproductsadditionalbiologicalassets.The

10、priceconceptismentionedfromwhichwegettheideathatwecanaddtheequalsignbetweentheexpressionsof“fairvalue”“fairprice”.MATERIALMETHODSHoweverthefairvaluereflectsthecreditriskoftheinstrument.Onanactivemarketthefairvalueisdeter

11、minedwhentherearequotedpricesonthismarketsuchpricesrepresentingthebestestimationofthefairvaluetheyareusedindertomeasuretheassetstheliabilities.Afinancialinstrumentisconsideredasbeingquotedonanactivemarketifthepricesthatr

12、eflectnmaltransactionsonthemarketcanbeobtainedrapidlyregularlyinthecontextofastockexchangeofanintermediaryofanassessmentserviceofaregulationagency.Thequotedpriceadequateinthecaseoftheassetsdetainedoftheliabilitiestoissue

13、isingeneralthepriceasked.Whenthesalepricestheaskedpricesarenotavailablethefairvaluecrespondstothepriceofthemostrecenttransactioniftherehavebeennosignificantchangesintheeconomicconditionsbetweenthedateofthistransactionthe

14、dateoftheassessment.Ifitisprovedthatthepriceofthemostrecenttransactionisnotthefairvaluethenweproceedtotheadjustmentoftherespectiveprice.Inthecasewherethereisnoactivemarketthefairvalueisdeterminedbyaspecialtechnique.Theva

15、lidationobjectivesoftheassessmentmethods:theobjectiveoftheassessmenttechniquesistoestablishwhatwouldhavebeenthepriceofanaccomplishedtransactionatthedateoftheclosureoftheaccountthatagreemotivatedbynmalconsiderations.Thust

16、heassessmentincludesallthefactsthatthoseactiveonthemarketwouldconsiderindeterminingthepricethehypothesistheestimationsretainedmustbecoherentwiththeestimationshypothesisthatotherparticipantswouldmakeonthemarketfdeterminin

17、gthepriceoftheinstrument.RESULTSDISCUSSIONSTheassessmentmethodssusceptibletobeusedare:theassessmenttechniquesestablishedonthemarketincludingthereferencevalueexistingonthemarketofasimilarinstrumenttheanalysisofthefuturefl

18、owsanalyzedtheassessmentmethodsoptions.Thecostofdepreciationthemethodoftheeffectiveinterestrate。Themethodoftheeffectiveinterestrateisthecalculationmethodofthedepreciatedcostoftheincomeexpensesregardingtheinterestsbasedon