Proposed statement of the Financial Accounting Standards were issued to address concerns about the limited guidance that are presently available for applying the fair-value measurement objective in generally accepted accounting principles.ElifogluAssociate...
In response, the Board decided to develop a framework clarifying the fair value measurement objective and its application under other pronouncements that require fair value measurements. Under the circumstances, it seemed a good idea to review the proposal because it now has a better chance of ...
Refining Fair Value Measurement Financial Accounting Standards Board (FASB) issued a standard in fall 2006 with the understated title Fair Value Measurements. On one hand, FASB Statement ... PBW Miller,PR Bahnson - 《Journal of Accountancy》 被引量: 10发表: 2007年 ...
为了增加公允价值计量的一致性和可比性 、 扩展有 关公允价值计量的披露 , FA SB 分别于 2004 年 6 月、 2005 年 10 月、 2006 年 3 月发布了财务会计准则 公告 ( Statement of Financial Acco unting Stand2 ( ards ,SFA S 或 FA S)《公允价值计量》 Fair Value Measurement s ) 的三次征求意见稿...
820 - Fair value measurement (FAS 157) 825 - Financial instruments (FAS 159) 830 - Foreign currency matters (FAS 52) 835 - Interest 845 - Nonmonetary Transactions 850 - Related Partydisclosures 853 - Service Concession Arrangements 855 - Subsequent events (FAS 165) ...
FASB 1. 157 Fair Value Measurements,issued byFASBin September 2006,redefines fair value and establishes a new measurement framework. 2006年9月FASB发布"公允价值计量"准则(SFAS157),制定了新公允价值定义和计量指南;同年11月IASB将包含初步观点的征求意见书与SFAS157一同发布,作为"公允价值计量"准则讨论稿,其...
aThe article reports on the guidance on fair value measurement and disclosure requirements for International Financial Reporting Standards (IFRSs) issued by the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB). 文章报告关于教导在国际财政报告的标准(IFRSs)...
(Financial Account-ing Standards Board,FASB)将2009年7月1日之前和之后的所有有关公允价值计量和披露方面的研究成果公告列入《美国公认会计原则会计准则编纂》(U.S.GAAP Codification of Aceounting Stand-ards,ASC)之“编纂专题820:公允价值会计计量和披露”(Codification Topic 820:Fair Value Meas-urements and ...
Framework for Financial Accounting and Reporting: Elements of Financial Statements and Their Measurement” 中。这份备忘录不是讨论财务会计的目标,而是着重阐述财务报表的要素及其计量问题。该备忘录的率先 出台有其特殊的经济背景。当时,美国的通胀率高达11%以上,引起了企业界与会计界的普遍关注,他 们着重抨击传统...
3、正式提出CF是在1976年12月FASB发出的一份讨论备忘录“ConceptualFrameworkforFinancialAccountingandReporting:ElementsofFinancialStatementsandTheirMeasurement”中。这份备忘录不是讨论财务会计的目标,而是着重阐述财务报表的要素及其计量问题。该备忘录的率先出台有其特殊的经济背景。当时,美国的通胀率高达11%以上,引起了...