2008年的金融危机引发了一场金融、会计界关于金融资产减值会计处理方法的论争,各权威机构也提出了不同的观点。国际会计准则理事会(IASB)建议采用预期损失模型代替现行的已发生损失模型,金融稳定理事会(FSB)倡导应由已发生损失模型转向动态减值拨备法,美国财务会计准则委员会(FASB)则一贯主张采用公允价值来计量。各种方法的提出旨在寻求一种合理有效反映金融资产减值的途径,但因不同方法在目标诉求、理论基础、操作方法、作 The financial crisis in 2008 sparked a debate in the financial and accounting circles about the accounting treatment of financial assets impairment. Various authorities also put forward different views. The International Accounting Standards Board (IASB) proposed to use the expected loss model instead of the existing loss model. The FSB advocated the shift from loss models to dynamic impairment provisions. The FASB ) Has always advocated the use of fair value measurement. Various methods are proposed to seek a reasonable and effective way to reflect the impairment of financial assets, but different methods in the target appeal, the theoretical basis, methods of operation,