SFAS121 value on the occurrence of impairment of long-term assets and long-term assets to be disposed of to regulate the accounting treatment. Particularly SFAS121 fair value (in this case the market value or the present value of future cash flows) as a measure of whether the occurrence of long-term asset value impairment standard. If one or a group of long-term assets, the expected present value of future cash flows less than its book value, is determined that one or the occurrence of this group, the value of long-term asset impairment. Long-term assets have been identified as occurring when the value of impairment, must be revalued at fair value changes, the value of the resulting impairment is recognized through the income statement. The use of fair value will be extended to long-term assets, the historical cost of traditional territory, further evidence of the historical cost measurement model of the decline and rise of fair value measurement model.
4.Prospects for fair value accounting
As noted above, fair value accounting information due to its high degree of relevance, more and more investors and creditors alike. Fair value accounting in the 90's has made considerable progress, its use in the field by the financial instruments have been extended to other areas, much to replace the historical cost measurement model potential. Well, fair value accounting in the 21st century prospects in the end how it?本文来自优,文~论'文·网原文请找腾讯3249.114
First, the development of fair value accounting related to accounting theory and methods need to be a breakthrough. FASB also acknowledged that before the implementation of fair value accounting, there are a series of major issues that must be studied and resolved. For example, it applies only to the fair value of investment assets (investment securities) of the measure, but not to the measurement of liabilities related. If so, it relies heavily leveraged and who have a lot of investment assets business mean? Investment assets should not include mortgage loans receivable? About whether fair value accounting standards only apply to financial institutions? If so, then for some involved in diversified financial services company, in the end of its financial report based on historical cost or fair value basis? After the use of fair value accounting standards, financial institutions can meet the capital adequacy regulatory requirements? Just as the fair value measurement of investments in securities based on what are the advantages and disadvantages? Man-made historical cost measurement model to create revenue equalization investment and credit decision-making mean? Fair value accounting caused by fluctuations in value through the income statement to reflect or are reflected in the balance sheet of the ownership interest in? How to solve the reliability of fair value accounting information? Fair value accounting method operable how?
汽车空调文修论文+汽车空调系统工作原理图The key question is how to solve the reliability of fair value accounting information and the fair value accounting method of operation. The author believes that with the rapid development of computer technology, with the Finance Administration econometric model of financial instruments (such as option pricing models), the study is improving, the accounting profession fully capable of solving the fair value accounting of these two key issues. In other words, fair value accounting is technically feasible. Second, fair value accounting depends on the development prospects of the next century, the changing economic environment. Can be expected to finance the 21st century in the West position and role of the national economy will be further enhanced, even beyond the secondary industry. Financial development, financial instruments and derivative financial instruments introduce new fair value accounting to play a leading role in the next century to create an objective environment.
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