英语翻译摘 要在这场以美国次贷危机为起因而引起的全球金融风暴中,暴露了会计准则存在的许多问题,包括公允价值计量模式,信贷风险,证券化交易主体等,国际上的会计准则制定机构:国际
来源:学生作业帮助网 编辑:六六作业网 时间:2025/01/13 05:23:22
英语翻译摘 要在这场以美国次贷危机为起因而引起的全球金融风暴中,暴露了会计准则存在的许多问题,包括公允价值计量模式,信贷风险,证券化交易主体等,国际上的会计准则制定机构:国际
英语翻译
摘 要
在这场以美国次贷危机为起因而引起的全球金融风暴中,暴露了会计准则存在的许多问题,包括公允价值计量模式,信贷风险,证券化交易主体等,国际上的会计准则制定机构:国际会计准则理事会(IASB)与美国财务会计准则委员会(FASB)等纷纷对此拿出了具体的对策:成立金融危机咨询小组(FCAG)发布征求意见稿,发布指南,对准则的修订等.本文从国际会计准则制定机构对相关会计准则修订的原因,修订的依据,修订的内容进行概括论述,从而跟据在金融危机中修改的相关国际会计准则,引申到我国的会计准则,并对我国会计准则的准则制定层面,会计体系,监督机构,公允价值准则具体准则进行探讨,根据我国的具体国情,市场状况,来对我国的会计准则的完善提出建议.
关键词:次贷危机;金融危机;国际会计准则;我国会计准则
英语翻译摘 要在这场以美国次贷危机为起因而引起的全球金融风暴中,暴露了会计准则存在的许多问题,包括公允价值计量模式,信贷风险,证券化交易主体等,国际上的会计准则制定机构:国际
Abstract
In the us subprime mortgage crisis in the global financial crisis is causing, exposed the accounting standards in many problems, including the fair and equitable value measurement model, credit risk, securitization transaction subjects, the international accounting standard setting bodies: the international accounting standards board (IASB) and the financial accounting standards board (FASB) this in succession out specific Suggestions: established financial crisis FCAG advisory panel () has issued draft version released guidelines, and for criterion revision, etc. This article from the international accounting standard setting bodies to relevant accounting standards revision of the reason, revision of the basis, the content of the paper Outlines the revision, and in financial crisis with according to relevant international accounting standards revision and tries to China's accounting standards, and to our accounting criterion constituting level, the accounting system, supervision and institutions, fair value standard specific standards are discussed, according to China's specific conditions, market conditions, to the perfection of the accounting standards in China are proposed.
Keywords: the subprime crisis; Financial crisis; International accounting standards; Our accounting.
(放心用吧.人工翻译,用过后再给评价···)