试论公允价值计量的必要性及其完善
由次级抵押贷款引发的金融危机爆发后.业内外很多人士认为公允价值计量是导致金融危机发生的罪魁祸首,建议取消公允价值计量。被视作防范金融风险利器的公允价值计量模式.一时间让人们陷入了困惑。文章论述了公允价值计量的必要性,探讨了完善公允价值计量的一些措施。...
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Veröffentlicht in: | 南京广播电视大学学报 2009 (3), p.61-64 |
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container_title | 南京广播电视大学学报 |
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creator | 朱秀萍 葛焱 |
description | 由次级抵押贷款引发的金融危机爆发后.业内外很多人士认为公允价值计量是导致金融危机发生的罪魁祸首,建议取消公允价值计量。被视作防范金融风险利器的公允价值计量模式.一时间让人们陷入了困惑。文章论述了公允价值计量的必要性,探讨了完善公允价值计量的一些措施。 |
doi_str_mv | 10.3969/j.issn.1009-1459.2009.03.013 |
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issn | 1009-1459 |
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subjects | 公允价值计量 决策信息相关性 监管规范化 职业判断 |
title | 试论公允价值计量的必要性及其完善 |
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