第五章决策有用的计量观58.pptVIP

决策有用性计量观兴起的背景 信息观立论基础——市场有效性面临挑战 实证证据表明报告盈余只解释了盈余公布日前后证券价格变化的很小部分。P170 净盈余理论支持了决策有用性的计量观 有助于审计师应对财务危机的法律责任 理想状况下的异常盈余 1期 2期 CF 100 100（或200） PVt 236.36 bvt 236.36 gt 0 清洁盈余理论模型（OM）应用举例 P 178-181 NI2003 $255.3 bv2003 $2 033.3 ROE2003 0.14 d2003 $32.5 E（Rf) 0.09 （二）公允价值在金融工具中的应用：具体内容比较 1根据IASB，金融资产的确认和计量基于以下分类（中国同） (a) financial assets at fair value through profit or loss; (b) held-to-maturity investments; (c) loans and receivables; (d) available-for-sale financial assets. 美IASB FAS115指出： At acquisition, an enterprise shall classify debt and equity securities into one of three categories:held-to-maturity, available-for-sale, or trading. At each reporting date, the appropriateness of the classification shall be reassessed. 2 金融资产和负债的计量原则IAS39（IASB） All financial assets and liabilities should be recognized when the entity becomes a party to the contractual provisions of an instrument. When a financial asset or financial liability is recognised initially, an entity shall measure it at its fair value plus, transaction costs that are directly attributable to the acquisition or issue of the financial asset or financial liability. After initial recognition, an entity shall measure financial assets, including derivatives that are assets, at their fair values, except for the following financial assets： (a) loans and receivables (b) held-to-maturity investments, (c) investments in equity instruments that do not have a quoted market price in an active market and whose fair value cannot be reliably measured and derivatives that are linked to and must be settled by delivery of such unquoted equity instruments, which shall be measured at cost SFAS 115 (FASB) Investments in debt securities shall be classified as held-to-maturity and measured at amortized cost in the statement of financial position only if the reporting enterprise has the positive intent and ability to hold those securiti