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Economic fluctuations in fair value during the study

Author: GongZheng
Tutor: LiuChun
School: Jiangxi University of Technology
Course: Business management
Keywords: Economic fluctuations fair value accounting and measurement information disclosure valuation techniques
CLC: F233
Type: Master's thesis
Year: 2010
Downloads: 222
Quote: 0
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Abstract

In the September 2008 the U.S. sub-prime crisis triggered a global financial tsunami, economists, political scientists, financiers in the analysis of the current economic situation and future direction, it will be measured at fair value accounting model identified as the crisis "booster", Guidelines for the FAS157 numbers suggest modifications. The accounting profession and financial accounting for the fair value generated a heated debate. China’s January 1, 2007 at the first listed company to introduce new accounting standards, the guidelines there are 17 specific criteria directly related to the fair value measurement model, in this context to analyze the adaptability of fair value accounting standards, the study became one direction.In this paper, the accounting profession in the financial dispute with the above analysis of the causes of the U.S. sub-prime crisis, introducing the sub-prime crisis into a worldwide recession path, suites here from an economic point of view of accounting. Purpose of the study is - "Analysis of accounting for the role of exogenous fluctuations in the economy, indications of the need for fair value measurement attribute to discuss the responsibilities of the accounting period of economic fluctuations."First of all, by introducing the theory of economic fluctuations cause that has a cyclical economic fluctuations and specificity. There are two models of economic fluctuations, moderate fluctuations in the normal fluctuations and volatility that is not a normal fluctuation. Normal fluctuations in the market as a form of automatic adjustment, abnormal fluctuations in the economy in some of the problems of extreme exposure. Significant fluctuations in the economy of China’s policy.Second, by analyzing the nature of the change of accounting method and accounting changes, statement of accounting measurement models should be based on economic and social development and adjustment of fair value is the capital market development, the inevitable product of the birth of financial products; the historical cost method has not fully reflect the current current economic situation of the.Finally, the paper by analyzing the disclosure of accounting information quality and quantity, as well as the role in the management of start, indicating the accounting, while not a direct means of macro-control, but the formulation of macro-control policies and feedback control based on intensity, demonstration of modern management accounting tools, accounting disclosure of information has economic consequences. Based on the above points analysis, this paper through normal economic fluctuations and abnormal fluctuations in both modes are discussed under the application of fair value. Presented their point of view: 1.an economy is not a normal fluctuation, the fair value exacerbated the economic fluctuations; 2. measured at fair value model to be partially modified, but still need to uphold; 3. accounting for modern management tools, accounting and infonnation disclosure with economic consequences; 4. Accounting for economic services, to serve the community. "Based on the author’s use of the fair value of the current status of proposed else is even trying to strengthen our management and valuation of the fair value of improvements in technology to improve me quality of fair value."

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