2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、1外文文獻翻譯譯文外文文獻翻譯譯文原文FairvalueaccountingfinancialeconomicsthetransfmationofreliabilityTheconceptionapplicationoffairvaluemeasurementwithinfinancialreptinghasanadhochistywhichreachesbackatleasttwodecades(OmirosJack2008).Int

2、he1980sthetermwaswidelyappliedwithinthecontextofacquisitionaccountingasabasisftheallocationofentryvaluestoacquiredassets.Theprocedureyieldedafigurefpurchasedgoodwillopeningbookvaluesbutwasnotwithoutitsdifficultiescontrov

3、ersies.Fexamplecontractualtransactioncostincentivesexistedtoidentifyanyfairvaluecomponentsofgoodwillsuchasbrsintangibles.Yetdespitethesecomplicationsthisearlierperiodwasmarkedbymelesstoleranceofmixedmeasurementbasesffina

4、ncialaccounting.Arangeofcurrentvaluemeasurementswereappliedpiecemealacertainstyleofreactivepragmatismacterisedtheapproachesofnationalstardsetters.Despitethewidelyacknowledgedintellectualdefectsofhisticalcostmeasurementth

5、esometimeslargegapbetweenaccountingbookvaluemarketcapitalisationpressuresfasingledominantmeasurementconventionweremuted.By2007justpritothefinancialcrisisthestatusoffairvaluemeasurementhadchangedentirelyhavingacquiredboth

6、anexpedsignificancepositionofcontroversywithinthefinancialaccountingpolicyprocess.Indeedtheideaoffairvaluemeasurementfaccountingcametobeamotivatingquasiphilosophicalprincipleatthecentreofanaccountingrefmprocessledindiffe

7、rentwaysbyspecificmembersofFASBIASB.Fairvaluecouldbesaidtobemuchmethanjustatechnicalmeasurementconventionfitsproponentsitcametorepresentachangeprocesswhichwasglobalinaspirationwasincreasinglyintolerantoftheapparentincohe

8、renceofmixedmeasurementsystems.3aculturalresourceffinancialaccounting.Thepreconditionsffairvaluelieinaprogressivearticulationofdecisionrelevancefaccountingwhichdrawsonhighlyabstractconceptionsofusersmarketspricefmation.S

9、ection4arguesthattheproblemofaccountingfderivativeschallengedthecredibilityofaccountingbutalsoactedasacatalystftheexpedsignificanceoffairvalueasatechnicalplatfmfanewconceptionofreliability.Section5suggeststhatthedelegali

10、sationofthebalancesheetbysuccessiveconceptualframewkprojectscreatedademfaccountingnumbersinthebalancesheettomeansomethingmethanaresidual.Inturnthisprovidedfertilegroundfthepromotionoffairvaluefthemarginalizationofthereal

11、isationconceptinaccounting.FinallySection6drawsonwkinthepoliticaleconomyofinternationalaccountingpolicytoarguethattheriseoffairvaluecrespondstotheconstructionofanewtechnicalprofessionalidentityfaccountingstardsettersasex

12、pertsinawldlevelsystemofglobalgovernance.Howeverunderlyingthisprofessionalidentityaretensionsbetweenfairvalueidealistspragmatiststheirassociatedconceptionsofaccountingreliability.Theconceptoffairvaluemeasurementemergedin

13、financialaccountingwasacceptedintheabstractlongbefeitwasasubjectofanalysisdispute(Bromwich2007).Furthermefairvalueisnotitselfasinglemeasurementmethodologybutencompassesavarietyofapproachesftheestimationofanexitvalue.Soit

14、ishardlysurprisingthatmanyoftheargumentswhichhavebeendevelopedfagainsttheuseoffairvaluesinaccountingarenotwellsupptedbyevidence(LauxLeuz2009)disputantsoftentalkpasteachother.Howevertherelativeabsenceofjustificationsbysta

15、rdsettersisalsoresponsiblefthepoweroffairvalueaccountingasareferencepointindebate.Aswithoperationalriskpolicyconceptscanbearticulatedintheabstractbyregulatsacceptedbyindustrybefecomplexmessyissuesofimplementationcomeinto

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