摘要
本文通过对贷款资产公允价值计量问题的起源与演变过程的追索、跟踪,尤其是对这一问题的最新理论动态与政策进展的跟踪,再现了FASB和IASB在贷款资产公允价值计量方面所作的努力及其所遇到的阻力。FASB和IASB的经验和教训对我国贷款资产计量模式的改进和完善提供了有益的借鉴。
This paper firstly reviews the origination and the progress of the fair value measurement of loan asset, especially following the latest theoretical and policy development of the problem, then comprehensively analyzes the efforts made by FASB and IASB on that problem and the obstructions they have encountered. Both FASB and IASB have provided useful experience for China to improve and perfect the measurement of the loan assets.
出处
《当代财经》
CSSCI
北大核心
2009年第5期116-121,共6页
Contemporary Finance and Economics
