公允价值应用对银行业影响-会计学专业论文.docx

河北经贸大学硕士论文 河北经贸大学硕士论文 and 2008, average no more than 2% because of listed commercial banks use fair value measurement of assets, the overall size of the smaller reason. (2) fair value measurement of all financial assets in the amount of financial assets available for sale financial assets much more than trade, my analysis, in part because the fair value of available for sale financial assets, excluding changes in total profits, the banks generally on the fair value measurement cautious. In the application of fair value of the process, there are still some common problems: (1) the reliability of valuation techniques to bring; (2) the classification of financial assets, the profits arising from subjectivity and manipulation; (3) Measurement of asymmetry led to the accounting mismatch; (4) along the cycle; (5) the allocation of profits; (6) accounting and financial supervision coordination. Relevant recommendations are: (1) establish a unified guide to the fair value measurement. There are: ① improve the definition of fair value; ② the development is not an active market fair value under the valuation guidelines; ③ the fair value hierarchy established to strengthen information disclosure; ④ regulate the financial assets of the re-classificati on (2) to promote financial reporting purposes the business property assessment development. (3) to set reasonable targets of supervision. Key Words: fair value;banking sector;new accounting standards;financial crisis IV 学位论文原创性声明 本人所提交的学位论文《公允价值的应用对银行业的影响》，是在导师的指导下， 独立进行研究工作所取得的原创性成果。除文中已经注明引用的内容外，本论文不包含 任何其他个人或集体已经发表或撰写过的研究成果。对本文的研究做出重要贡献的个人 和集体，均已在文中标明。 本声明的法律后果由本人承担。 论文作者（签名）： 指导教师确认（签名）： 年 月 日 年 月 日 学位论文版权使用授权书 本学位论文作者完全了解河北经贸大学有权保留并向国家有关部门或机构送交学 位论文的复印件和磁盘，允许论文被查阅和借阅。本人授权河北经贸大学可以将学位论 文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或其它复制手段保 存、汇编学位论文。 （保密的学位论文在 年解密后适用本授权书） 论文作者（签名）： 指导教师（签名）： 年 月 日 年 月 日 公允价值的应用对银行业的影响 1 绪论 本章总括地说明本文的研究背景和写作动机、结构安排、研究