澳洲人类学论文代写:非金融资产历史
澳洲人类学论文代写:非金融资产历史
介绍
这是一个长期争论关于之间的选择公允价值和历史成本会计。然而,证据表明,是基于市场一直在这个问题上非常有限。本文深入探究了选择公允价值和历史成本会计与非金融资产的条件,市场力量,而不是监管机构确定的结果。然而,通常使用我们得到公允价值非常有限。观察到的变化已经符合市场,决定了选择的力量。结果包括,尽管公允价值会计的概念的优点,它不太可能成为关键的估值方法在自愿的基础上对非金融资产。
身体
1。公允价值的测量已经达到一个有争议的位置自从2008年的经济危机的开始。有争议的立场是在会计理论和会计监管委员会。公允价值计量的含义是,金融资产和负债的计量在他们的市场价值。可以假设下的一个完整的、有效的,和完美的市场(球& Shivakumar 2006)。财务报表的暗示是满足投资者和债权人的需要。IASB建议如果市场是一个不完整的和不完美的,应该有使用测量相对于流动资产生成的值。
公允价值的辩论已经开始从全球危机前的水平。然而,随着全球危机,辩论的股份。分析会计与金融危机有关的研究已经表明的存在的关键文献研究公允价值测量有效性(布朗et al . 1992年)。这发生在危机时刻,评价范式和经济体系的稳定。相反的核心范式是研究涉及公允价值会计准则(FVA)和历史成本会计(HCA)。
澳洲人类学论文代写:非金融资产历史
Introduction
It is a long standing controversy regarding the choice between the fair value and the historical cost accounting. However, the evidence that is market based has been very limited on this subject. This paper delves into the choice between the fair value and the historical cost accounting in relation to the non-financial assets in a condition where market forces and not regulators to be determining the outcome. However, generally the usage we get for the fair value is very limited. The variation observed has been consistent with forces of market that determines the choice. The findings include that despite fair value accounting having the conceptual merits; it is unlikely to becoming the key valuation method on a voluntary basis to the non-financial assets.
Body
1.The measurement of fair value has attained a controversial position ever since the beginning of the economic meltdown of 2008. The controversial position is within the accounting theory as well as the accounting regulatory committees. The implication of the fair value measurement is that the measurement of the financial assets and liabilities are done at their market value. This can be done under the assumption of a complete, efficient, and perfect market (Ball & Shivakumar 2006). The implying of it is that the financial statement meeting the investors and the creditors’ needs. IASB suggest if the market is an incomplete and an imperfect one, there should be usage of measurement in relation to the flows values generated by the assets.
The debate of the fair value has begun from before the global meltdown. However, with the global meltdown, the stakes of the debate is raised. The analysis related to the accounting in relation to financial distress studies has been the indicating of the existence of a critical body of literature examining of fair value measurement effectiveness (Brown et al. 1992). This took place at the time of crisis with regards to the evaluation paradigm and the economic system stability. The opposite central paradigm is studied in this paper involving Fair Value Accounting (FVA) and the Historical Cost Accounting (HCA).
