基于不确定性的公允价值计量与披露问题研究3

3(300071);,,,;,,,,,,,,,,(),,,204070,80(,2005);(,2005)206080,,,,,(,2003),702050,,90813,,,,,(IASB),2090,90(,2006),,,:,,,,(cost2basedaccounting),(value2basedaccounting),,(),,,,,,,,,,,,(),,Windows,,(),,,,/208090,,,,,,(,2006),,,()2006919,(FASB)157,91,19921993,19941995,199719981999,,:,,,,,,:1.,,FASB,FASB2.,(,2006)(),:,;(),,;,,,;(),(,2006),,,(,2006),,,:,,W:,,()(),,,,,,,,,:1.,,:,,2.,,02W:1,,,11,2002,,3.,()1.,,(,);,(,),,(,2005)2.,,,:,,3.,;,,,,:,,,,(),,()^(),^X(),^,,,,^()^(precision)(accuracy),,,,11(),:,,,,12,,,,,(),,,(),,(),,,,,,,,,,,,20062,,,,SFAS157,(),(,),,()(),(K)()(),(),(),,()(PD)(PDF),,,,,(),,,,,,,,,,,,;22t,Rosenblatt,,(PD)(PDF)(),,,,()(VAR),,VAR,,1996,:92%VAR1998,(SEC)SECVARVARVAR,,(,2006),,,,.2006..,9:714.2001..,1:36,,.2005..:,716.2006.().:.2002..11.2003..:.2005..,10:56,.2002.VAR.,7:4953.2000..,6:2429.2001..,2:5761JunjiIshikawa.2005.Asocialscienceofcontemporaryvalue2basedaccounting:economicfoundationsofaccountingforfinancialinstruments.CriticalPerspectivesonAccounting,16:115136ThomasLys.1996.Abandoningthetransactions2basedaccountingmodel:Weighingtheevidence.JournalofAccountingandE2conomics,22:15517532EnglishAbstractsofMainPapersCommentonConvergenceConceptualFrameworkforfinancialaccounting(PreliminaryViews)issuedbyFASBandIASBtogetherGeJiashu&ZhangJinruoThepaperfocusesonthemaintopicsoftheConvergenceConceptualFrameworkforFinancialaccounting(PreliminaryViews)issuedbyFASBandIASBtogetheronJuly6,2006ThetopicsincludethebackgroundoftheConvergenceCFandthemaincontentoftheConvergenceCFwhichincludestheobjectiveoffinancialreportingandthequalitativecharacteristicsoffinancialreportinginformation,especiallyforthedifferenceamongtheConvergenceCFandFASBCFandIASBFramework.Andthen,thepaperprovidesthecommentsonthemaincontentoftheConvergenceCFincludingthequestionshouldtheConvergenceCFcanbeestablishedonlybyIASBandFASBtogetherandshouldtheStewardshipViewcanbelongtoDecisionUsefulnessView.Finally,thepaperanalysistheimportantmeaningoftheConvergenceConceptualFrameworktotheChineseBasicStandardsATheoreticalAnalysisofFairValueAccountingPracticeXiaChengcai&ShaoTianYingThispapermakesananalysisofthefactorsthataffectthepracticeoffairvalueaccounting.Basedonourstudy,weconcludethattheina2daptabilityofhistoricalcostaccountingtovolatilebusinesssettingsistheinducement,andtheobjectivethatthefinancialreportingofanentityshouldprovideusefulinformationfordecisionmakinghascreatedasuitableenvironment,forthepracticeoffairvalueaccounting.Wealsocon2cludethattheseekingtomeasuretheeconomicincomeofanentityhasmotivated,andthetrade2offbetweenrelevanceandreliabilityhasim2posedakeyrestrictionon,thepracticeoffairvalueaccounting.Therefore,goodpracticeoffairvalueaccountingrequiresthatsomeunambigu2ouscriterionbeestablishedtofacilitatethetrade2offbetweenrelevanceandreliability,andthequalitativecharacteristicsofaccountinginforma2tionusefulfordecisionmakingberethinkedandreconstructed.OnFairValueMeasurementsandDisclosuresBasedonUncertaintiesLuYujianetal.Inthispaper,firstlyfairvalueaccountingisplacedinanuncertaineconomicenvironmentanduncertaintiesproducedbyfictitiousecono2my.Thisisfollowedbyanargumenttoanalysistheessenceoffairvaluefromtheperspectiveofeconomics.Thepapergoesontoexplainthecausesofthefairvalueaccountingproblems.Itisthenarguedthatfairvalueisnotvalue,butprice.,andthatfairvalueisthepointesti2mateofintrinsicvalue.Theinformationoffairvalueisincomplete.Andfinally,thepaperunderlinesitisimportanttodisclosetherangeofvalueestimateanditsuncertaintyinformation.TheExtentofEarningsManagementtoAvoidLoss:ComparisonsbetweenListedandNon2ListedFirmsWuLianshengetal.Withthenon2listedfirmsasbenchmark,thispaperstudieswhetherthestockmarketincreasestheextentofearningsmanagementoffirmsusingthemethodofparameterestimation.Theresultshowsthatbothlistedandnon2listedfirmsinChinamanagedearningstoavoidreportinglossesfrom1998to2004.Onthewhole,thereare15187%listedfirmsthatemployedearningsmanagement,whichisaboutthreetimesofthatofnon2listedfirms(5149%).Theaveragemagnitudeofearningsmanagementoflistedfirmsis010122whichisabout13timesofthatofnon2listedcompanies(010009).Thedifferenceintheextentofearningsmanagementbetweenlistedandnon2listedfirmsincreasesalongwiththetimefrom1998to2004.Theextentofearningsmanagementofnon2listedfirmskeepsstable,whiletheextentofearningsmanagementoflistedfirmsincreases.Theresultsuggeststhatthestockmarketincreasestheextentofearningsmanagementoffirms.MaterialityandItsApplication:ForetimeandAftertimeXieShengwenMaterialityisanimportantconceptinaccountingandauditing,thepastfivedecadeshaveseensubstantialresearcheffortdevotedtostud2yingtheconceptofmateriality.Thepaperhasmainobjectives:first,toputinorderexistingunderstandingabouttheconceptofmateriality;second,toprobethefundamentalsofconceptofthemateriality,andclarifytherealimplicationofmathematicsanalysisfortheconceptofmate2riality;third,toexplainthefuturedirectionofdeterminingthestandardofmaterialitybyintroducingIAASBpsthelatestdevelopmentregardtothestandardofmateriality.19