公允价值计量——一种新的会计评价方法【外文翻译】.doc

外文翻译 The Fair Value - A New Evaluation Method in Accounting of Company Material?Source:BulletinUASVMHorticulture,66(2)/2009?Author:Suceave，Romania Abstract.?The??fair?value?criterion?is?an?evaluation?method?based?on?the?supposition?that?the?values?expressed?in?the?balance?sheet?reflect?in?every?moment?their?exchange?value?at?the?acquisition?date,?date?at?which?the?fair?value?and?the?historical?cost?are?the?same.?But,?in?the?following?periods,?the?value?of?the?assets?and?liabilities?exposed?in?the?balance?sheet?is?adjusted?to?a?value?equivalent?to?the?value?with?which?the?asset?can?be?exchanged?of?the?liability?estimated,?through?a?free?transaction,?between?2?fully-aware?parties,?willing?to?make?this?operation.?So,?the?exposed?values?based?on?the?fair?value?are?current?values,?which?might?correspond?to?it?in?the?conditions?of?a?possible?sale?at?that?time.?Certainly?they?are?very?useful?values?to?the?balance?sheet?users,?because?they?allow?the?approach?to?the?entity’s?economical?capital?quantification.?The?problem?is?that?the?fair?value?quantification?may?not?be?credible?for?all?the?posts?in?the?balance?sheet,?because?this?parameter?is?often?less?likely?to?be?documented?about,?or?certain?assets?or?liabilities?do?not?have?a?market?on?which?to?obtain?real?quotations.The?definition?of?the?fair?value?is?based?on?the?supposition?that?an?entity,?in?conditions?of?economical?continuity,?has?no?intention?or?necessity?for?liquidation,?and?as?such?is?not?interested?in?reducing?relevantly?its?operations?in?disadvantageous?conditions. INTRODUCTION Making?abstraction?of?the?initial?evaluation?of?a?received?for?good?and?valuable?consideration,?all?the?assessment?measures?enclosed?in?the?balance?are?expressed?in?the?profit?and?loss?account,?influencing?the?result?as?income,?respectively?expense,?here?counting?the?value?modifications?of?assessment?at?the?fair?value?at?the?date?of?the?balance?sheet?and?the?income?from?the?initial?assessments?of?the?assets?produced.?Thus?the?value?modif