公允价值在我国应用现状及问题分析—毕业论文外文资料翻译可编辑.docVIP

毕业论文外文资料翻译 题 目 公允价值在我国应用现状及问题分析 学 院 管理学院 专 业 会计学 班 级 会计0903 学 生 学 号 指导教师二?一 三 年 四 月十五日 National Bureau of Economic Research,2009,11. DID FAIR-VALUE ACCOUNTING CONTRIBUTE TO THE FINANCIAL CRISIS? ABSTRACT:The recent financial crisis has led to a major debate about fair-value accounting. Many critics have argued that fair-value accounting, often also called mark-to-market accounting, has significantly contributed to the financial crisis or, at least, exacerbated its severity. In this paper, we assess these arguments and examine the role