论文部分内容阅读
次贷危机背景下,对金融机构使用公允价值会计的讨论越来越多。支持者认为市场价格是资产机制的最有效估计;反对者则认为在危机时期,市场价格不是价值的最优体现,反而会导致更为严重的信息误导和顺周期效应。本文从动态减值准备的角度分析了银行等金融机构的公允价值计量优化,认为动态减值准备有助于提升信息透明度和减缓顺周期效应。
In the context of the sub-prime crisis, there has been increasing discussion of the use of fair value accounting by financial institutions. Proponents argue that market prices are the most efficient estimate of the asset’s mechanism. Opponents argue that in times of crisis market prices are not the best expression of value, but rather lead to more serious misleading and pro-cyclical effects. This paper analyzes the fair value measurement and optimization of financial institutions such as banks from the perspective of dynamic impairment provisions. It considers that dynamic impairment provision helps to improve the transparency of information and reduce the pro-cyclical effect.