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会计毕业论文附录

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会计毕业论文范文附录1

FairValueMeasurements

InFebruary2006theInternationalAccountingStandards

Board(IASB)andtheUSFinancialAccountingStandardsBoard

(FASB)publishedaMemorandumofUnderstandingreaffirming

theircommitmenttotheconvergenceofUSgenerallyaccepted

accountingprinciples(GAAP)andInternationalFinancial

ReportingStandards(IFRSs)andtotheirsharedobjectiveof

developinghighquality,commonaccountingstandardsforuse

intheworld’scapitalmarkets.Theconvergencework

programmesetoutintheMemorandumreflectsthestandard-

settingcontextofthe‘roadmap’developedbytheUS

SecuritiesandExchangeCommissioninconsultationwiththe

IASB,FASBandEuropeanCommissionfortheremovalofthe

reconciliationrequirementfornon-UScompaniesthatuseIFRSs

andareregisteredintheUS.Theworkprogrameincludesa

projectonmeasuringfairvalue.

TheFASBhasrecentlyissuedStatementofFinancial

AccountingStandardsNo.157FairValueMeasurements(SFAS

157),onwhichworkwaswelladvancedbeforetheMemorandum

ofUnderstandingwaspublished.SFAS157establishesasingle

definitionoffairvaluetogetherwithaframeworkformeasuring

fairvalueforUSGAAP.TheIASBrecognisedtheneedfor

guidanceonmeasuringfairvalueinIFRSsandforincreased

convergencewithUSGAAP.Consequently,theIASBdecidedto

usetheFASB’sstandardasthestartingpointforits

deliberations.Asthefirststageofitsproject,theIASBis

p