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论文作者:meisishow论文属性:作业 Assignment登出时间:2014-09-06编辑:meisishow点击率:12921
论文字数:4218论文编号:org201409051311525869语种:中文 Chinese地区:加拿大价格:免费论文
关键词:金融危机辩论Financial CrisisAccounting Essay会计作业公允价值会计历史成本原则
摘要:加拿大留学生作业,有许多关于公允价值会计的讨论。披露资产公允价值相对于历史成本优先,本文是针对金融危机中的会计学加以分析。
This paper explores the arguments for and against historical cost and market value; and tries to find out whether market value is superior to historical cost. The dissertation will also analyze accounting issues, like the trade-off between relevance and reliability. There are several other issues regarding fair value and historic cost accounting. These are shown in Fig.1 where other issues impact is described. Standard setters and the government will always face these issues i.e. cost and benefits when deciding on setting a specific accounting standard. Therefore, it would be necessary to evaluate whether fair value accounting or historic cost accounting is relevant or reliable. However, this dissertation will only consider the issue regarding the Relevance and Reliability of fair value and historic cost accounting methods.
Fig.1 A comparison of Fair value and Historic cost accounting regarding different issues
Concept/Issue
Historical Cost Accounting
Fair Value Accounting
Relevance and
Reliability
The reliability of the reported
values is arguably more important
than any lack of relevance of
Historical cost figures. Historical
costs based on ad hoc allocations
may be irrelevant.
The relevance of fair value
estimates arguably compensates
for any lack of reliability. Fair value
estimates based on inactive
markets may prove to be unreliable.
Conservatism
Conservatism results in early
recognition of losses and a higher
threshold of verification for
reporting gains, potentially leading
to credible earnings numbers.
However, the voluntary nature of
asset impairment write-downs has
sometimes resulted in more
aggressive accounting practices
Fair value approach is expected to
result in more symmetric
recognition of gains and losses.
Ideally, the symmetric recognition
should maintain (and possibly
improve) the conservatism in loss
recognition, but could lower the
verification standards for gain
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