公允价值计量在我国会计核算中的应用分析研发(外文翻译参考).docVIP

毕 业 设 计（论 文）外 文 参 考 资 料 及 译 文 译文题目： 公允价值会计的危机:正确理解最近的辩论 王思武 职　　称： 讲师 2013年3月10日 The Crisis of Fair Value Accounting: Making Sense of the Recent Debate* Christian Laux Goethe-University Frankfurt and Christian Leuz The University of Chicago Booth School of Business NBER April 2009 (Forthcoming in Accounting, Organizations and Society) Abstract The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting (FVA). This debate presents a major challenge for FVA going forward and standard setters’ pus