【正文】 S)第 107 號 聲明 的， 關(guān) 于 金融工具公允價值的披露 （ FASB， 1991），另一個是 SFAS 第 119 號 聲明的， 對衍生金融工具公允價值的信息披露制度（ FASB， 1994） 。對于這樣一個銀行 ， 巴特和 蘭茲曼 (1995)指出 ， 這是一個強(qiáng)有力的假想 ， 特別是它的許多資產(chǎn)和負(fù)債不能輕易地進(jìn)行交易?！?國際會計準(zhǔn)則委員會（ IASC）對于公允價值的定義為：“熟悉情況且自愿的雙方在一項公平交易中，能夠?qū)⒁豁椯Y產(chǎn)進(jìn)行交換或?qū)⒘硪豁椮?fù)債進(jìn)行結(jié)算的金額。 然后， 我就會討論實務(wù)上的金融工具的公允價值的確定。 在 特別報告制度 中，對于 投資者和其他財務(wù)報表使用者 來說，評估 公允價值會計 的 財務(wù)報告 的 成本與效益是 很 困難 的。一個關(guān)鍵的問題是財務(wù)報表 項目 的公允價值 是否 能夠可靠計量 ， 特別是那些 不存在活躍市場的 金融工具 （ 例如 ，專用的 應(yīng)收賬款或私募貸款 ） 。例如 ， 它可以減少 使用資產(chǎn)證券化 的激勵，以此 作為一種手段識別銷售收 入所帶來的 應(yīng)收賬款或貸款。美國財務(wù)會計準(zhǔn)則委員會以及國際會計準(zhǔn)則委員會 （ 以下簡稱 FASB 和 IASB） 共同的工作項目 是對 可行性 進(jìn)行 研究 ，并提出 各 項 金融資產(chǎn)和負(fù)債的公允價值 需要強(qiáng)制性的 在會計 報表附注中 予以說明。本科畢業(yè)論文（設(shè)計） 外 文 翻 譯 外文題目 Fair value accounting for financial instrument：some implications for bank regulation 外文出處 Working paper, University of North Carolina. 外文 作者 Wayne R. Landsman 原文 ： Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation Introduction Accounting standards setters in many jurisdictions around the world, including the United States, the United Kingdom, Australia, and the European Union, have issued standards requiring recognition of balance sheet amounts at fair value, and changes in their fair values in ine. For example, in the United States, the Financial Accounting Standards Board requires recognition of some investment securities and derivatives at fair value. In addition, as their accounting rules have evolved, many other balance sheet amounts have been made subject to partial application of fair value rules that depend on various ad hoc circumstances, including impairment (., goodwill and loans) and whether a derivative is used to hedge changes in fair value (., inventories, loans, and fixed lease payments). The Financial Accounting Standards Board and the International Accounting Standards Board (hereafter FASB and IASB) are jointly working on projects examining the feasibility of mandating recognition of essentially all financial assets and liabilities at fair value in the financial statements. In the US, fair value recognition of financial assets and liabilities appears to enjoy the support the Securities and Exchange Commission (hereafter SEC). In a recent report prepared for a Congressional mittee (SEC, 2020), the Office of the Chief Accountant of the SEC states two primary benefits of requiring fair value accounting for financial instruments. First, it would mitigate the use of accountingmotivated transaction structures designed to exploit opportunities for earnings management created by the current “mixedattribute”—part historical cost, part fair values—accounting model. For example, it would eliminate the incentive to use asset securitization as a means to recognize gains on sale of receivables or loans. Second, fair value accounting for all financial instruments would reduce the plexity of financial reporting arising from the mixed attributed model. For example, with all financial instruments measured at fair value, the hedge accounting model employed by the FASB’s derivatives standard would all but be eliminated, making it unnecessary for investors to study the choices made by management to determine what basis of accounting is used for particular instruments, as well as the need for management to keep extensive records of hedging relationships. But, as noted in the SEC report, there are costs as well associated with the application of fair value accounting. One key issue is whether fair values of financial statement items can be measured reliably, especially for those financial instruments for which active markets do not readily exist (., specialized receivables or privately placed loans). Both the FASB and IASB state in their Concepts statements that they consider the cost/benefit trade off between relevance and reliability when assessing how best to measure specific accounting amounts, and whether measurement is sufficiently reliable for financial statement recog