公允價(jià)值會(huì)計(jì)、金融和會(huì)計(jì)可靠性的關(guān)系【外文翻譯】

1、1外文文獻(xiàn)翻譯譯文外文文獻(xiàn)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