财务会计理论—ch02 SFAC 8 FAT revised概要1.pptVIP

* * * * * * * * * * SFAC 7: Cash Flow and Present Value Information, 2000 Framework for using future cash flows and present value for measurements, especially with uncertainty Questions: What are the objectives of using present value in the initial recognition of assets and liabilities? How should the estimates of cash flows and interest rates be developed? Use of the interest method Incorporating probabilities uncertainty in accounting (especially fair value accounting) calculations. Fair Value Accounting Recent accounting developments are pushing toward fair value measurement (e.g. SF