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财务报告的公允价值会计系统 [4]

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-04-24编辑:zhaotianyun点击率:13699

论文字数:3038论文编号:org201604211403024436语种:英语 English地区:乌克兰价格:免费论文

关键词:FAIR VALUE金融监管会财务报告

摘要:这份报告的主要目的是讨论和分析国际会计准则委员会的基本目标,主要目标成果,IASB在当下,实现的实际影响公允价值的会计系统,赞成和反对的观点。

osure of Government Assistance

IAS 26 - Accounting and Reporting by Retirement Benefit Plans

IAS 33 - Earnings per Share

IAS 36 - Impairment of Assets

IAS 38 - Intangible Assets

IAS 39 - Financial Instruments: Recognition and Measurement

IAS 40 - Investment Property

IAS 41 - Agriculture

IFRS 1 - First-time Adoption of International Financial Reporting Standards

IFRS 2 - Share-based Payment

IFRS 3 - Business Combinations and the June 2005 Exposure Draft

IFRS 5 - Non-current Assets Held for Sale and Discontinued Operations

Richard Lewis and David Pendrill advanced financial accounting

Seventh edition, prentice hall

Fair value measurement in the international accounting standards

(IASC /B)

The IASC has issued two basic ideas for the use of fair value and has all been adopted by both IASB and IFRS .The IAS 39 which deals with the financial instrument ,recognition and measurement described how financial asset and liabilities are measured at amortise cost or fair value and when changes occurs in the financial statement .Furthermore the IASB and the IFRS 2 which is similar to the SFSB has issued standards in other of discoursers of financial instrument at fair value. Currently there are different measurements for financial instrument of asset and a liability depending on the very nature of that asset .I f an asset is to be measured through or using the IFRS it as different ways it could be measure depending on the current condition.

Fair values in IAS regulation has improve generally and gradually over the few years back and is still developing for future usage, the international accounting standard board has recognized the basic need to identify and clarify the need to use or apply fair value.

The measurement practice for financial instruments ,historical cost does not always produce a relevant and consistent information for users in financial transaction for measurement of instrument mean while fair value system provide more relevant about asset and liability according to the a an information found in a book below.

According to IAS 39 suggestion, IASB should moved towards the full use of fair value accounting system for financial instrument .they also suggested that movement to fair value accounting would result to the total removal of the use of hedge accounting and that is not too good for the users of it because it would only confused them according to this statement, some of them are not certain.

Furthermore, it is consider as relevant measure for stake holders by the FASB. some of the users of fair value method believe that its represent a better and great company derivations and other financial instrument have had on it operation i.e. it gives an ideal idea about a market value of company's assets and liabilities .Also it was confirm that when the of fair value is used, it leads to a greater volatility in earnings' ,because it shows current operations margins to the extent to which profit or loss reflects on the general inflation ,so as to select a particular information they need.

David Alexander ,Anne Briton and Anne Jorissen International ,financial Reportng and Analysis

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