美国救市法案中的公允价值会计谬误被引量：2

Conceptual Errors within the Emergency Economic Stabilization Act of 2008

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摘要 2008金融危机使公允价值备受关注。分析美国救市法案的公允价值议题和金融机构对公允价值的责难,发现前者本欲减轻金融机构某些资产按公允价值计量所产生的压力,却将矛头指向仅提供计量和披露方法的SFAS157,后者则将确认巨额次贷减值损失的原因归咎于公允价值会计。论文认为这些都是风马牛不相及的问题,存在明显的谬误。 The paper analyses the fair value accounting requirements within the Emergency Economic Stabilization Act of 2008 and Financial Institutions＇abuses on fair value accounting,pointing out that there are obvious conceptual errors in the statements or arguments within the Act and abuses.

作者于永生卢桂荣

机构地区浙江财经学院会计学院浙江财经学院外国语学院

出处《财经论丛》 CSSCI 北大核心 2012年第2期77-83,共7页 Collected Essays on Finance and Economics

基金国家社会科学基金资助项目(11BJY018)

关键词美国救市法案金融危机公允价值会计谬误 the Emergency Economic Stabilization Act of 2008 financial crisis fair value accounting errors

分类号 F230 [经济管理—会计学]

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参考文献16

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