1、1外文文献翻译译文原文FAIRVALUEACCOUNTING,FINANCIALECONOMICSANDTHETRANSFORMATIONOFRELIABILITYTHECONCEPTIONANDAPPLICATIONOFFAIRVALUEMEASUREMENTWITHINFINANCIALREPORTINGHASANADHOCHISTORYWHICHREACHESBACKATLEASTTWODECADESOMIROSANDJACK,2008INTHE1980STHETERMWASWIDELYAPPLIEDWITHINTHECONTEXTOFACQUISITIONACCOUNTINGASABA
2、SISFORTHEALLOCATIONOFENTRYVALUESTOACQUIREDASSETSTHEPROCEDUREYIELDEDAFIGUREFORPURCHASEDGOODWILLANDOPENINGBOOKVALUES,BUTWASNOTWITHOUTITSDIFFICULTIESANDCONTROVERSIESFOREXAMPLE,CONTRACTUALANDTRANSACTIONCOSTINCENTIVESEXISTEDTOIDENTIFYANYFAIRVALUECOMPONENTSOFGOODWILL,SUCHASBRANDSANDINTANGIBLESYET,DESPITET
3、HESECOMPLICATIONS,THISEARLIERPERIODWASMARKEDBYMOREORLESSTOLERANCEOFMIXEDMEASUREMENTBASESFORFINANCIALACCOUNTINGARANGEOFCURRENTVALUEMEASUREMENTSWEREAPPLIEDPIECEMEALANDACERTAINSTYLEOFREACTIVEPRAGMATISMCHARACTERISEDTHEAPPROACHESOFNATIONALSTANDARDSETTERSDESPITETHEWIDELYACKNOWLEDGEDINTELLECTUALDEFECTSOFHI
4、STORICALCOSTMEASUREMENTANDTHESOMETIMESLARGEGAPBETWEENACCOUNTINGNETBOOKVALUEANDMARKETCAPITALISATION,PRESSURESFORASINGLEDOMINANTMEASUREMENTCONVENTIONWEREMUTEDBY2007,JUSTPRIORTOTHEFINANCIALCRISIS,THESTATUSOFFAIRVALUEMEASUREMENTHADCHANGEDENTIRELY,HAVINGACQUIREDBOTHANEXPANDEDSIGNIFICANCEANDPOSITIONOFCONT
5、ROVERSYWITHINTHEFINANCIALACCOUNTINGPOLICYPROCESSINDEED,THEIDEAOFFAIRVALUEMEASUREMENTFORACCOUNTINGCAMETOBEAMOTIVATINGANDQUASIPHILOSOPHICALPRINCIPLEATTHECENTREOFANACCOUNTINGREFORMPROCESSLEDINDIFFERENTWAYSBYSPECIFICMEMBERSOFFASBANDIASBFAIRVALUECOULDBESAIDTOBEMUCHMORETHANJUSTATECHNICALMEASUREMENTCONVENT
6、IONFORITSPROPONENTSITCAMETOREPRESENTACHANGEPROCESSWHICHWASGLOBALINASPIRATIONANDWASINCREASINGLYINTOLERANTOFTHEAPPARENTINCOHERENCEOFMIXEDMEASUREMENTSYSTEMS2EVENBEFORETHELARGESTFINANCIALCRISISSINCETHE1930SCAUSEDTHISCHANGEPROGRAMMETOSTUMBLEANDCOMPROMISE,FAIRVALUEWASTHESUBJECTOFHEATEDDEBATEBYPOLICYMAKERS
7、,PRACTITIONERSANDACADEMICSALIKEHOWEVER,THEIDEAOFFAIRVALUEACCOUNTINGSEEMEDTOHAVEMOMENTUMANDBECAMEINSTITUTIONALISEDDESPITESTRIDENTOPPOSITIONFROMMANYQUARTERSABOUTFEATURESOFITSIMPLEMENTATION,NOTLEASTFROMEUROPEANBANKSSEEKINGTORETAINREPORTINGDISCRETIONINKEYAREASTHISESSAYADDRESSESTHEFOLLOWINGQUESTIONHOWAND
8、WHYDIDTHISCHANGEINTHESTATUSANDSIGNIFICANCEOFFAIRVALUEINACCOUNTINGOVERTWODECADESHAPPENTHOUGHITWOULDBEREASONABLETOANSWERTHISQUESTIONBYTHEFORENSICANALYSISOFSUCCESSIVEDEVELOPMENTSOFACCOUNTINGSTANDARDSEMBODYINGFAIRVALUE,AMORETHEMATICAPPROACHISADOPTEDWHICHTAKESASTEPBACKFROMTHETECHNICALDETAILANDINTERPRETST
9、HERISEOFFAIRVALUEINTERMSOFACONTESTBETWEENFUNDAMENTALLYDIFFERENTCONCEPTIONSOFACCOUNTINGRELIABILITYSPECIFICALLY,ANOTIONOFRELIABILITYGROUNDEDINMARKETBASEDANDMARKETSIMULATINGVALUATIONPROCESSESISINCOMPETITIONWITHANOLDER,TRANSACTIONSBASEDMODELMANYCOMMENTATORSHAVEHINTEDATTHEIMPORTANCEOFMEASUREMENTRELIABILI
10、TYINACCOUNTING,BUTITHASBEENLARGELYTREATEDBYALLSIDESINTHEFAIRVALUEDEBATEASIFITWEREASIMPLEUNCONTESTEDTHINGYET,CLOSEANALYSISSUGGESTSTHATACTORSOPERATEWITHVERYDIFFERENTCONCEPTIONSOFRELIABILITY,ANDTHATMEASUREMENTRELIABILITYINACCOUNTINGISWHATMIGHTBECALLEDASOCIALCONSTRUCTACCORDINGLY,THEARGUMENTSWHICHFOLLOWA
11、BOUTFAIRVALUEALSOPROVIDEATENTATIVEOUTLINEFORASOCIOLOGYOFACCOUNTINGRELIABILITYINTHENEXTSECTIONTHEMAINCONTOURSOFTHECONTEMPORARYDEBATEABOUTFAIRVALUEARESKETCHED,DRAWINGONSEVERALSUMMARIESANDANALYSESTHEDISCUSSIONFOCUSESONHOWADISTINCTIVENOTIONOFACCOUNTING,ANDTHEREFORERELIABILITY,EMERGEDANDWASARTICULATEDPRI
12、ORTOTHEFINANCIALCRISISSUBSEQUENTSECTIONSEXPLORETHEWIDERINSTITUTIONALCONDITIONSOFPOSSIBILITYFORTHISTRANSFORMATIONWHICH,ATLEASTFORATIME,BECAMETIGHTLYINTERCONNECTEDANDREINFORCINGSOMETHINGWHICHEXPLAINSTHERELATIVEINEFFECTIVENESSOFSOMEPOWERFULOPPONENTSSECTION3DEALSWITHTHERISEOFFINANCIALECONOMICSBOTHASACHA
13、LLENGETO,ANDAS3ACULTURALRESOURCEFOR,FINANCIALACCOUNTINGTHEPRECONDITIONSFORFAIRVALUELIEINAPROGRESSIVEARTICULATIONOFDECISIONRELEVANCEFORACCOUNTINGWHICHDRAWSONHIGHLYABSTRACTCONCEPTIONSOFUSERS,MARKETSANDPRICEFORMATIONSECTION4ARGUESTHATTHEPROBLEMOFACCOUNTINGFORDERIVATIVESCHALLENGEDTHECREDIBILITYOFACCOUNT
14、INGBUTALSOACTEDASACATALYSTFORTHEEXPANDEDSIGNIFICANCEOFFAIRVALUEANDASATECHNICALPLATFORMFORANEWCONCEPTIONOFRELIABILITYSECTION5SUGGESTSTHATTHEDELEGALISATIONOFTHEBALANCESHEETBYSUCCESSIVECONCEPTUALFRAMEWORKPROJECTSCREATEDADEMANDFORACCOUNTINGNUMBERSINTHEBALANCESHEETTOMEANSOMETHINGMORETHANARESIDUALINTURN,T
15、HISPROVIDEDFERTILEGROUNDFORTHEPROMOTIONOFFAIRVALUEANDFORTHEMARGINALIZATIONOFTHEREALISATIONCONCEPTINACCOUNTINGFINALLY,SECTION6DRAWSONWORKINTHEPOLITICALECONOMYOFINTERNATIONALACCOUNTINGPOLICYTOARGUETHATTHERISEOFFAIRVALUECORRESPONDSTOTHECONSTRUCTIONOFANEWTECHNICALPROFESSIONALIDENTITYFORACCOUNTINGSTANDAR
16、DSETTERSASEXPERTSINAWORLDLEVELSYSTEMOFGLOBALGOVERNANCEHOWEVER,UNDERLYINGTHISPROFESSIONALIDENTITYARETENSIONSBETWEENFAIRVALUEIDEALISTSANDPRAGMATISTSANDTHEIRASSOCIATEDCONCEPTIONSOFACCOUNTINGRELIABILITYTHECONCEPTOFFAIRVALUEMEASUREMENTEMERGEDINFINANCIALACCOUNTINGANDWASACCEPTEDINTHEABSTRACTLONGBEFOREITWAS
17、ASUBJECTOFANALYSISANDDISPUTEBROMWICH,2007FURTHERMORE,FAIRVALUEISNOTITSELFASINGLEMEASUREMENTMETHODOLOGYBUTENCOMPASSESAVARIETYOFAPPROACHESFORTHEESTIMATIONOFANEXITVALUESOITISHARDLYSURPRISINGTHATMANYOFTHEARGUMENTSWHICHHAVEBEENDEVELOPEDFORANDAGAINSTTHEUSEOFFAIRVALUESINACCOUNTINGARENOTWELLSUPPORTEDBYEVIDE
18、NCELAUXANDLEUZ,2009DISPUTANTSOFTENTALKPASTEACHOTHERHOWEVER,THERELATIVEABSENCEOFJUSTIFICATIONSBYSTANDARDSETTERSISALSORESPONSIBLEFORTHEPOWEROFFAIRVALUEACCOUNTINGASAREFERENCEPOINTINDEBATEASWITHOPERATIONALRISK,POLICYCONCEPTSCANBEARTICULATEDINTHEABSTRACTBYREGULATORSANDACCEPTEDBYINDUSTRYBEFORECOMPLEXANDME
19、SSYISSUESOFIMPLEMENTATIONCOMEINTOPLAYPOWER,2005DEFINITIONSOFFAIRVALUEVARYINSUBTLEWAYSTHATMAYENDUPMATTERINGINLAWBUTFROMAFAR,ANDTOTHEUNTUTOREDEYE,THEYLOOKSIMILARFAS157FASB,20064DEFINESFAIRVALUEASTHEPRICETHATWOULDBERECEIVEDTOSELLANASSETORPAIDTOTRANSFERALIABILITYINANORDERLYTRANSACTIONBETWEENMARKETPARTIC
20、IPANTSATTHEMEASUREMENTDATELASB2009REPRODUCESTHISASACOREPRINCIPLETHISDEFINITION,WHICHHASEXISTEDINVARIOUSSLIGHTLYMODIFIEDFORMSFORMANYYEARS,MIGHTAPPEARUNCONTENTIOUSYET,ITISACOMPLEXHYBRIDOFIDEASANDASSUMPTIONSWHICHPOINTTOTHEESTIMATEDPRICESTHATMIGHTBERECEIVEDINAMARKET,ONEWHICHTURNSOUTTOHAVESPECIFICANDASSU
21、MEDCHARACTERISTICSTHISCAUSESSEVERALCOMMENTATORSTOREMARKONTHEFICTIONALANDIMAGINARYNATUREOFFAIRVALUESEGCASSONANDNAPIER,1997ANDTOBEMOANTHEIRSUBJECTIVITYANDPOTENTIALFORMANIPULATIONANDBIASINDEED,BROMWICH2007OUTLINESHOWMANYASSUMPTIONSUNDERLIETHEPRODUCTIONOFFAIRVALUESANDDRAWSTHECONCLUSIONTHATTHEUNDERSTANDI
22、NGOFFAIRVALUEMAYVARYCONSIDERABLYPROPONENTSOFFAIRVALUESINACCOUNTINGOFTENAPPEALTONOTIONSOFTELLINGTHINGSASTHEYAREANDOFIMPROVINGTRANSPARENCYTHEYPOINTTOAREASSUCHASPENSIONACCOUNTINGORTHESAVINGSANDLOANSINDUSTRYINNORTHAMERICAWHEREFAIRVALUESWOULDHAVEMADEPROBLEMSDEFICITS,POORPERFORMINGLOANSVISIBLEMUCHEARLIER,
23、THEREBYENABLINGCORRECTIVEACTIONANOFTENHEARDTROPEISTHATONESHOULDNOTSHOOTTHEMESSENGEROFPOORASSETQUALITYYETSCEPTICSARGUETHATFAIRVALUEACCOUNTINGHASCREATEDAFALSESHORTTERMVISIBILITYINTHECASEOFPENSIONFUNDINGANDHASTENEDTHEDEMISEOFDEFINEDBENEFITSCHEMESKIOSSEANDPEASNELL,2009MOREGENERALLY,CRITICSARGUETHATTHEFI
24、NANCIALCRISISDEMONSTRATESTHEPROCYCLICALITYOFFAIRVALUESWHENACCOUNTINGISTIGHTLYCOUPLEDTOPRUDENTIALREGULATORYSYSTEMS,ANDTHEUNRELIABILITYOFMARKINGTOMODELINLESSTHANLIQUIDASSETMARKETS,ESPECIALLYFORASSETSWHICHAREBEINGHELDFORTHELONGTERMACCORDINGTOLAUXANDLEUZ2009THEFAIRVALUEDEBATESHOULDNOTBEPOLARISEDTHEUSEOF
25、FAIRVALUESISNEITHERRESPONSIBLEFORTHEFINANCIALCRISISNORENTIRELYINNOCENTFURTHERMORE,ARGUMENTSAGAINSTFAIRVALUEDONOTAUTOMATICALLYTRANSLATEINTOARGUMENTSFORHISTORICALCOSTACCOUNTINGINFORMATIONABOUTCURRENTVALUES,ORBESTESTIMATESOFTHOSECURRENTVALUES,ISLIKELYTOBEUSEFULFORMANAGEMENTANDMARKETANALYSTSINCONJUNCTIO
26、NWITHLOTSOFOTHERBITSOFINFORMATIONCONTRACTSAND5COVENANTSMAYBEHIGHLYSENSITIVETOMARKTOMARKETSTRATEGIESINACRISIS,WHEREBREATHINGSPACEMAYBEVALUEDOVERSHORTTERMVOLATILITYINCONTRACTUALANDREGULATORYCOMPLIANCETHISISECHOEDBYTHEANALYSISINPLANTINETAL2004OFTHEDIFFERENTWINNERSANDLOSERSFROMTHESHIFTTOMARKTOMARKETFORF
27、INANCIALINSTRUMENTSINGENERAL,ANDHELPSTOEXPLAINTHEINTENSITYOFTHEPOLITICSOFFAIRVALUEACCOUNTING,EVENPRIORTOTHEFINANCIALCRISISWHILEMUCHOFTHEHEATGENERATEDBYFAIRVALUECONCERNSTHEPOLITICSOFREPORTINGDISCRETIONFORBANKINGINSTITUTIONS,LAUXANDLEUZ2009SUGGESTTHATTHEPOLARISATIONINTHEDEBATEISFOUNDEDPRIMARILYONDIFFE
28、RENTVIEWSABOUTTHEGOALSOFACCOUNTINGINPARALLELBUTSOMEWHATDIFFERENTLY,ITCANBEARGUEDTHATTHEDEBATEISALSODRIVENBYDIFFERENT,ALMOSTUNCONSCIOUS,VIEWSABOUTWHATITISFORANESTIMATEDACCOUNTINGVALUETOBERELIABLEONEOFTHEEXPLICITMOTIVATIONSFORTHEEXPANDEDSIGNIFICANCEOFTHEUSEOFFAIRVALUESISITSPERCEIVEDPOTENTIALTOMINIMISE
29、THEFREEDOMTOMANIPULATEACCOUNTINGNUMBERSCFA,2007MARKETBASEDVALUESARE,ALMOSTBYDEFINITION,ANONMANAGEMENTBASEDREFERENTANDTHISISCONSISTENTWITHEARLYSTANDARDSONAUDITEVIDENCEQUALITYHIERARCHIESWHICHPRIORITISESOURCESOFEVIDENCEWHICHAREINDEPENDENTOFBOTHAUDITEEANDAUDITORSOANIMPORTANTASPECTOFTHEFAIRVALUECONCEPTIS
30、TOESTABLISHDISTANCEFROMENTITYVIEWSOFVALUEANDTOLOCATERELIABILITYASFARASPOSSIBLEINTHECOLLECTIVEJUDGMENTOFTHEMARKETRELIABILITYISONEOFTHEFUNDAMENTALQUALITATIVECHARACTERISTICSOFACCOUNTINGINFORMATIONASARTICULATEDINEARLYCONCEPTUALFIAMEWORKSFASB,1980YETTHERELIABILITYOFACCOUNTINGNUMBERSISNOTAGIVENITISALWAYSF
31、OUNDEDONACONSENSUSWHOSESTRENGTHISANEMPIRICALANDNOTACONCEPTUALFACTTHECONSENSUSISOFTENIMPLICITANDTAKENFORGRANTED,BUTBECOMESMOREPROBLEMATICATTIMESOFCONFLICTANDCOMPETITIONWHENQUESTIONSOFPOWERANDAUTHORITYBECOMEVISIBLEIDEASOFACCOUNTINGRELIABILITYMAYCHANGEOVERTIME,MAYHAVERELATIVERATHERTHANABSOLUTESIGNIFICA
32、NCE,ANDMAYONLYBEGROUNDEDINTHEFICTIONOFANIDEALCONSENSUSAMONGACOMMUNITYOFREASONABLEMEASURERSIJIRIANDJAEDICKE,1966THISNEWCONCEPTIONOFACCOUNTINGRELIABILITYTAKESASITSBENCHMARKTHEMOST6LIQUID,ORDERLYMARKETS,THOSETYPICALLYASSOCIATEDWITHFINANCIALASSETSANDLIABILITIESTHISBENCHMARK,ANDTHEIDEAOFRELIABILITYITEMBO
33、DIES,ISEXTENDEDTOANALOGIESANDMODELSWHICHSIMULATEMARKETPRICESUSINGACCEPTEDECONOMICMETHODOLOGIESTHESOCALLEDLEVELS2AND3INTHEFAIRVALUEHIERARCHYOFVALUATIONMETHODSITISNOTUNUSUALFORPOLICYSOLUTIONSINONESETTINGTOMIGRATEFROMTHEIRORIGINALCONTEXTANDEXPANDTHEIRAPPLICATIONINTHISWAYITSHOULDBEREMEMBEREDTHATACCOUNTI
34、NGPOLICYDISCUSSIONSHAVEVISITEDTHEISSUEOFMEASUREMENTRELIABILITYMANYTIMESBEFOREFOREXAMPLE,INTHELATE1980S,BRANDVALUERSUSINGAMIXOFANALOGICALANDMODELBASEDREASONINGCHALLENGEDTHEPREVAILINGPROHIBITIONAGAINSTVALUINGINTERNALLYGENERATEDBRANDSTHEDEBATE,WHILECONDUCTEDINTECHNICALTERMS,WASHIGHLYSENSITIVETOTHECREDI
35、BILITYOFVALUATIONEXPERTISEPROPOSEDBYNONACCOUNTANTVALUERSEGINTERBRANDTHEUKACCOUNTINGSTANDARDSCOMMITTEESOUGHTTOUNDERMINETHEANALOGYBETWEENACCEPTEDPRACTICEOFRELIANCEONCHARTEREDSURVEYORSANDBRANDVALUERS,BUTTHEYWEREONINCREASINGLYWEAKGROUND,ESPECIALLYWHENACCOUNTINGFIRMSDEVELOPEDTHEIROWNBRANDVALUATIONCAPACIT
36、YPOWER,1992ATHEBRANDACCOUNTINGDEBATEREMINDSUSTHATCONCEPTIONSOFRELIABILITYINFINANCIALREPORTINGCANCHANGEASBODIESOFVALUATIONKNOWLEDGEBECOMEACCEPTEDASABASISFORTRANSACTIONSINTURN,MARKETLIQUIDITYMAYBEINCREASEDBYTHECREDIBILITYOFSUCHMETHODOLOGIESWHICHFURTHERINCREASESTHEIRCREDIBILITYINAVIRTUOUSPERFORMATIVECI
37、RCLENAPIERANDPOWER,1992JUSTASWITHTHEBRANDDEBATEOFTHELATE1980S,LEVEL2AND3FAIRVALUESPOSERESOURCEANDEXPERTISECHALLENGESBOTHFORAUDITFIRMSWHOMUSTDRAWONVALUATIONSPECIALISTSTRAINEDINFINANCIALECONOMICS,ANDFORGLOBALREGULATORYBODIESINADDRESSINGTHENEEDFORGUIDANCEONHOWTOFINDEVIDENCEFORESTIMATESIAASB,2008THEMODE
38、LDEPENDENCYOFLEVEL3FAIRVALUESPOSESKNOWLEDGEPROBLEMSFORAUDITORSWHOMUSTGAINCONFIDENCEABOUTTHEINPUT,ASSUMPTIONS,ANDPARAMETERSOFVALUATIONMODELSIAASB,2008HUMPHREYETAL,2009SOURCEMICHAELPOWERFAIRVALUEACCOUNTING,FINANCIALECONOMICSANDTHETRANSFORMATIONOFRELIABILITYJACCOUNTINGANDBUSINESSRESEARCH20101141972107译
39、文公允价值会计、金融和会计可靠性的关系公允价值计量属性在财务报告中的应用已有二十多年，首先提出这一概念的是在欧米和杰克的著作中。在20世纪80年代，公允价值计量属性已广泛运用于收购业务的会计核算，企业运用公允价值来计量分配取得资产的价值。在会计核算过程中运用公允价值计量与账面价值之间差异，作商誉处理，大家对会计上计入商誉的处理还没有产生过争议。例如，合同价格与交易成本之间的差额，会计核算时把差额计入商誉，类似于把它作为企业的无形资产。以上这些对公允价值与实际成本之间差额的会计处理，或多或少地为财务会计的发展奠定了基础。而目前要讨论的是如何合理地运用公允价值，一些学者认为完全发挥公允价值的积极作
40、用，除了要有高水平的估值技术，还需要在一个信息流动快速的市场环境和法制规范的市场体系。历史成本计量属性的缺陷是与市场价值的差异较大，人们普遍认为运用历史成本计量是不合理的。在2007年之前，也就是在金融危机爆发之前，运用公允价值计量在会计核算上发生了较大的变化，收购业务的会计核算在范围上有所扩展，在会计确认上的争议有所增加。FASB和IASB这两个组织从哲学角度对公允价值进行了研究，为公允价值的发展奠定了一定的理论基础，使用公允价值计量的支持者不断增多，为后来公允价值计量成为一种国际趋势做了一个很好的铺垫。在1930年全球发生金融危机的时候，相关的国际会计准则对运用公允价值进行会计核算作了一定
41、的限制。学术界对公允价值的争论一直很激烈，反对者对运用公允价值进行会计核算的反对呼声很高，他们要求至少在欧洲银行的财务报告中还是有自由裁量权。但是，公允价值的运用在市场经济全球化的大趋势下是势不可挡的。本文主要讨论了以下问题公允价值在过去二十多年的地位和意义发生了怎样的演变这个问题许多学者研究认为，会计估值技术在不断地发展，会计信息的可靠性概念在不断地修正，从哲学上说这两种事物均是不断发展的，万事万物也是存在普遍联系的，那么推论出估值技术和会计信息的可靠性存在一定的联系，当然这个联系是间接联系。在承认上述的假设之后，同样根据哲学思想万事万物都是在不断发展运动的思想，市场在不断地发展，估值技术也
42、在8不断发展，但是估值技术是根据不断变化的市场不断发展的，估值技术相对于市场来说是落后的，运用这个落后的估值技术确认的价值，该价值和市场价值之间就会有一定的差别，就是哲学上说的矛盾。许多评论家都认为会计信息可靠性是非常重要的。单从直接意义上来说公允价值计量对会计信息可靠性是没有什么影响，但是从企业采用公允价值计量之后才生的会计信息对于社会的影响，就是可以从会计信息的可靠性上解释，也就是可以这么说公允价值为会计信息的可靠性理论基础提供了一个初步的轮廓。在下一节主要讨论了公允价值在当代的发展，并作了相关的总结和分析。主要讨论了会计独立性的概念，并且分析之前提到过的金融危机。随后的章节探讨了一些制度
43、改革的建议第三条建议涉及的是金融和经济学发展问题，对财务会计而言是文化资源。在公允价值运用方面，认为公允价值的运用取决于会计相关使用者、市场环境和价格这几个因素。第四条建议是，对衍生工具的会计计量问题提出质疑，认为市场信誉对公允价值的运用有催化剂的作用。第五条建议，认为应取消对资产负债表合法化的概念束缚，这样不仅创造了资产负债表会计的需求，而且是促进公允价值边缘化的沃土。最后，第6节提出，在世界范围内公允价值的运用将会构建一个新的全球化会计核算系统。世界级专家制定者将对国际政治经济进行新的治理规划。以下是对运用公允价值与会计信息可靠性之间的关系进行的分析公允价值的计量首先出现在财务会计的核算中
44、，并且很长时间范围内，都被认为是一个抽象的概念，直到布罗米奇2007年发表关于可靠性论述这一书中才开始对公允价值的概念进行具体界定，对相关的计量方法进行分析讨论。此外，有学者认为公允价值并非是一种计量方式，而是包括了出口估值计量方法及各种计量方法的一个计量体系。对这么一个体系的提出，一开始有反对呼声是可以理解的，毕竟一些人的经济利益存在一定的损失。在相关的法规上，公允价值概念及运用公允价值计量的界定存在着一定的模糊性，一些企业的会计人员素质参差不齐，对规定的理解不同，仅一家企业内部就有不统一的计量标准，更何况在全国范围内的所有企业运用公允价值产生的差别了。对公允价值的定义的表述有很多，但都是在
45、微妙的方面有所不同，SFAS的9157（财务会计准则委员会，2006年）对公允价值定义为将资产出售能够收到的现金或者是同类商品在市场上的交易价格。对于上述这个定义，它在略加修改后一直被认为公允价值的公认标准，大家对这个标准还没有产生过争议。然而，它是以完全市场为假设条件的，导致一些评论家（例如卡森和内皮尔，1997年）对公允价值这个定义的看法有片面性。布罗米奇（2007年）总结归纳了许多公允价值产生依据，得出的结论是公允价值的定义可以有很多角度。许多学者都支持运用公允价值计量，他们认为，使用公允价值计量可以极大地提高会计信息的透明化，如果运用公允价值进行计量，退休金储蓄与北美银行的赤字问题可能
46、早就被监管部门发现了。但还是有一部分学者反对使用公允价值计量，他们认为公允价值计量只会制造一个虚假的养老保险基金的知名度，可能还会加快福利计划流产。反对运用公允价值计量的学者主要还是考虑到市场存在一定缺陷，因为不可能每个市场都是完全市场，要使现有的市场接近完全市场，需要制定许多的法律规范使市场变得有序，需要投入许多监管费使市场变得稳定，需要加快信息流通使市场资源流动性变大。劳克斯和劳斯（2009）认为公允价值的辩论不应两极化。公允价值计量属性的使用没有直接引发金融危机，但是也不能说完全没有关系。此外，对公允价值争论不会涉及到历史成本计量的问题上去。对合同和契约订立的金额受市场价值波动影响不大，
47、但是公允价值受宏观环境的调控影响很大，这就可以说明公允价值的计量属性的政治性很强，尤其在金融危机中。在金融危机中，公允价值牵涉到的主要问题是送达金融机构报表上以公允价值计量的会计信息对相关决策者的影响。劳克斯和劳斯（2009）阐述的观点主要是对会计目标的意见不同。他们研究得出的主要观点是运用公允价值计量使会计信息更可靠。明确使用公允价值计量动机，对更好使用公允价值计量具有重要的意义，可以减少企业的盈余管理（终审法院，2007年）。该法则对公允价值作的定义是使账面价值尽可能接近于市价。财务会计准则委员会，1980一书上对会计可靠性是这样认为的可靠性是会计信息的基本信息特征之一。认为会计信息可靠性
48、这种论断，是从实际经10验中得出的，并不是从理论上推论出的。随着社会经济的发展，会计信息可靠性可能不再是一个绝对数，而是一个合理的范围。提高会计信息的可靠性，会计政策通过多次修订来实现这一目标。其他相关的理论成果如在20世纪80年代末，研究品牌学的学者提出品牌类比估价模型。会计事务所通过研究估值技术，积累相关实践经验来提高估值水平。上述学者研究的类比估价模型给我们的启示是我们可以利用估值知识来提高会计信息的可靠性，当然提前条件还是要在完全市场下。会计事务所在对运用公允价值计量的会计信息审计时，需要利用相关的模型对它进行复核测试，以提高监管力度。出处ABHIJITBARUASTEVELINANDREWMSBARAGLIAEARNINGSMANAGEMENTUSINGDISCONTINUEDOPERATIONSJTHEACCOUNTINGREVIEW201011514851509
