【作者】 吴茜；

【导师】 陈汉文；

【作者基本信息】 厦门大学 ， 会计学， 2009， 硕士

【摘要】 2007年美国次级贷款危机爆发,一些遭受巨额损失的金融机构对公允价值会计计量方法进行猛烈抨击,关于公允价值的会计讨论迅速升温。针对发生的金融危机,FASB和IASB迅速采取应对措施,包括针对不活跃市场下的金融工具计量与披露发布专家小组报告,修订公允价值级次改善公允价值计量,修订金融资产重分类要求等等。我国的会计准则充分借鉴了国际会计准则,与国际会计准则实现了趋同。IASB、FASB的动态对于我国有着重要的参考价值,充分借鉴国际经验,取其精华,可以使我国在准则的制定、实施过程中节约成本,也利于同国际惯例保持一致。本文立足于金融危机爆发前后公允价值计量选择的最新国际进展,从金融工具的定价特点和相关理论研究出发,提出公允价值依旧是金融工具计量的最佳选择。论文运用比较分析法,详细分析了美国公认会计原则、国际会计准则以及我国会计准则对不同类别金融工具的计量要求,分析公允价值的运用情况,并以中国银行遵循国际会计准则、我国会计准则的两套报表以及花旗银行遵循美国公认会计原则的报表比较了公允价值在金融工具中应用的差异。最后,从公允价值在金融工具中应用的三个方面,即公允价值级次、公允价值选择权以及重分类修订等进行讨论。“金融工具的公允价值级次”部分介述了《财务会计准则公告第157号——公允价值计量》以及最新修订的《国际财务报告准则第7号——金融工具:披露》有关公允价值级次的规定,分析了级次对财务报表的影响。论文认为公允价值级次提供了对投资者有用的信息,提高了财务报表的透明度,提高公允价值的一致性与可比性。通过中国银行与花旗银行的实例比较,论文提出我国在此方面存在的差距,并据此对我国准则完善提出建议。“金融工具的公允价值选择权”部分介述了公允价值选择权的提出,通过分析其应用情况,发现其可以在一定程度上解决会计错配问题,但也存在一定的缺陷,公允价值选择权是扩大公允价值应用的有益尝试。“金融工具的重分类修订”部分跟踪了IASB对重分类规定的最新修订,以实例分析了此修订对上市公司财务报表的影响,认为这是公允价值应用的历史倒退,考虑到企业可能滥用重分类操纵利润,提出我国应谨慎对待国际会计准则的这一修订。更多还原

【Abstract】 The accounting standards will inevitably undergo changes at the time of economic crisis.The development of fair value is no other than the historical result of continuous innovation for financial instruments.The outbreak of the United States sub prime mortgage crisis in 2007 has jeopardized the stability and health of the stock market,the real estate industry and financial systems through financial channels.Some financial institutions which suffered a huge loss criticized the measurement of fair value severely.This led to a heated discussion about the accounting issue of fair value.Aiming at ongoing financial crisis,FASB and IASB took immediate measures including issuing expert panel report on the measurement and disclosure of the financial instruments in inactive markets,modifying the fair value hierarchy to improve its measurement and emending the requirement for reclassification of financial assets.The accounting standards in China have fully used the international standards for reference and we have already realized the convergence of accounting standards by and large.The dynamic situation of FASB and IASB is of great value for China.As a result,to learn from international experience and select is essence can help China save the cost of establishing and implementing the accounting standards and ensure the consistency with international standards.Starting with the features of financial instruments pricing and its related theory research,the present paper proposes that fair value is still the best option for the measurement of financial instruments.By means of comparison,the present paper then analyses the measurement requirements of different types of financial instruments under the standards of GAAP,IAS and CAS;the difference in the application of fair value in financial instruments by comparing the two sets of financial statements of BOC under the standards of IAS and CAS respectively and the financial statement of Citibank under the standards of GAAP.The final part concentrates on the latest development of application of fair value in financial instruments before and after the outbreak of sub prime crisis,including the fair value hierarchy,fair value option and reclassification.The chapter of“the fair value hierarchy of financial instruments”introduces the rules prescribed in the SFAS 157 and IFRS 7 and analyses the influence of the fair value hierarchy on financial statements.The fair value hierarchy provides the investors with useful information and improves the degree of transparency of financial statements,the consistency and comparability of fair value.“The fair value option in financial instruments”introduces how this concept was proposed.By analyzing its application,the present author holds that it can solve the accounting mismatching issue of accounting standards to some degree,but it is still subject to some limitations.The road of the application of fair value in financial instruments could not be smooth.The fair value option is just beneficial trial of expanding application of fair value.“The reclassification of financial instruments”follows the latest rules of IASB and analyses the influence of this modification on financial statements of public companies.The present author holds that this is the historical retrogression of the application of fair value.Given the possibility that enterprises might take advantage of reclassification to manipulate the profits,we should treat this modification in a cautious manner.更多还原