負債的公允價值計量研究.pdf

1、湖南大學碩士學位論文負債的公允價值計量研究姓名：梁強波申請學位級別：碩士專業(yè)：會計學指導教師：謝詩芬20120606負債的公允價值計量研究AbstractThepast20years，fairvaluehasalwaysbeentheforefrontoftheinternationalaccountingstudy，intheglobalfinancialcrisisin2008，thefairvaluebecameoneofthei

2、mportantpoliticalandeconomicissuesintheworld。ThefairvalueisnotonlytoassetsbutalsoliabilitiesAlotofpeopleathomeandabroaddon’trealizeit，PresentresearchesaboutfairvaluemainlyconcentrateonthetheoriesandmethodsofassetsButacad

3、emicworldhasnotclearlyunderstoodsomequestionstillnow，suchas“whatisthefairvalueofliabilities”、“whatdifferentproblemwithmeasurementofassetswillbefacedwhenmeasuringfairvalueofassets”、“howdoesthefairvalueofliabilitiestobemea

4、sured”especiallythedomesticresearchesareseldomaboutthefairvaluemeasurementofliabilitiesAsanarticleresearchingissuesaboutthefairvaluemeasurementofliabilities，thethesismakessystematicelaborationfromthetheorytothefairvaluem

5、easurementofliabilitiestothepracticesOnthetheoreticalside，thepaperexplainsthereasonswhyfairvalueshouldbeintroducedinliabilities’measurementfromthreeperspectives，andinthissectionthepaperalsoanalyzesandsolvesalotofcontrove

6、rsyfacedbytheliabilities’measurementatfairvalue；Onthepracticalside，thispaperputsforwardrequirementsfromtwoanglesonthebasisofthelatestresearchresultsonfairvaluemeasurementofliabilitiesintheinternationalaccountingworld，esp

7、eciallytheFASBandIASB，andhighlightstheimplicationofthepresentvaluetechniqueofliabilitiesinfairvaluemeasurementofliabilitiesInaddition，thearticlealsomentionstheenvironmentalfoundationoffairvaluemeasurementofliabilitiesThe

8、innovationofthispaperistogivethreereasonswhyfairvaluemeasurementofliabilitiesmeetsthetrendofthedevelopmentofaccountingmeasurementMoreoverthispapersetsoutalistofcontroversialissuesaboutfairvaluemeasurementofliabilitiesand

9、atthesametimedoesdialecticalanalysiswhichinvolvescreditstanding，exitprice，costsandprofitsbasedonmarketparticipantsThetheoreticaldiscussionandthespecificrequirementsofmeasurementinthispaperwouldbehelpfultothedevelopmentab