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1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文出處AccoiinlingBusinessResearch，InternationalAccountingPolicyFum外文作者M(jìn)ichaelPower原文：原文：FairvalueaccountingfinancialeconomicsthetransfmationofreliabilityFairvaluethereshapingofreliabilityTheconceptoffairvalue

2、measurementemergedinfinancialaccountingwasacceptedintheabstractlongbefeitwasasubjectofanalysisdispute(Bromwich2007).Furthermefairvalueisnotitselfasinglemeasurementmethodologybutencompassesavarietyofapproachesftheestimati

3、onofanexitvalue.Soitishardlysurprisingthatmanyoftheargumentswhichhavebeendevelopedfagainsttheuseoffairvaluesinaccountingarenotwellsupptedbyevidencedisputantsoftentalkpasteachother.Howevertherelativeabsenceofjustification

4、sbystardsettersisalsoresponsiblefthepoweroffairvalueaccountingasareferencepointindebate.Aswithoperationalriskpolicyconceptscanbearticulatedintheabstractbyregulatsacceptedbyindustrybefecomplexmessyissuesofimplementationco

5、meintoplay(Power2005).Definitionsoffairvaluevaryinsubtlewaysthatmayendupmatteringinlawbutfromafartotheuntutedeyetheylooksimilar.FAS157(FASB2006)definesfairvalueas:thepricethatwouldbereceivedtosellanassetpaidtotransferali

6、abilityinanderlytransactionbetweenmarketparticipantsatthemeasurementdate.LASB(2009)reproducesthisasaceprinciple.Thisdefinitionwhichhasexistedinvariousslightlymodifiedfmsfmanyyearsmightappearuncontentious.Yetitisacomplexh

7、ybridofideas3Theuseoffairvaluesisneitherresponsiblefthefinancialcrisisnentirelyinnocent.Furthermeargumentsagainstfairvaluedonotautomaticallytranslateintoargumentsfhisticalcostaccounting.Infmationaboutcurrentvaluesbestest

8、imatesofthosecurrentvaluesislikelytobeusefulfmanagementmarketanalystsinconjunctionwithlotsofotherbitsofinfmation.Contractscovenantsmaybehighlysensitivetomarktomarketstrategiesinacrisiswherebreathingspacemaybevaluedoversh

9、ttermvolatilityincontractualregulatycompliance.ThisisechoedbytheanalysisinPlantinetal.(2004)ofthedifferentwinnerslosersfromtheshifttomarktomarketffinancialinstrumentsingeneralhelpstoexplaintheintensityofthepoliticsoffair

10、valueaccountingevenpritothefinancialcrisis.WhilemuchoftheheatgeneratedbyfairvalueconcernsthepoliticsofreptingdiscretionfbankinginstitutionsLauxLeuz(2009)suggestthatthepolarisationinthedebateisfoundedprimarilyondifferentv

11、iewsaboutthegoalsofaccounting.Inparallelbutsomewhatdifferentlyitcanbearguedthatthedebateisalsodrivenbydifferentalmostunconsciousviewsaboutwhatitisfanestimatedaccountingvaluetobereliable.Oneoftheexplicitmotivationsftheexp

12、edsignificanceoftheuseoffairvaluesisitsperceivedpotentialtominimisethefreedomtomanipulateaccountingnumbers(CFA2007).Marketbasedvaluesarealmostbydefinitionanonmanagementbasedreferentthisisconsistentwithearlystardsonaudite

13、videncequalityhierarchieswhichpriitisesourcesofevidencewhichareindependentofbothauditeeaudit.Soanimptantaspectofthefairvalueconceptistoestablishdistancefromentityviewsofvaluetolocatereliabilityasfaraspossibleinthecollect

14、ivejudgmentofthemarket.Reliabilityisoneofthefundamentalqualitativeacteristicsofaccountinginfmationasarticulatedinearlyconceptualfiamewks(FASB1980).Yetthereliabilityofaccountingnumbersisnotagiven:itisalwaysfoundedonaconse

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