“公允价值”会计作为会计的规范费舍尔阶段

IF 0.8 Q4 BUSINESS Accounting History Review Pub Date : 2018-07-26 DOI:10.1080/21552851.2018.1541000
Tiago Cardao-Pito, João da Silva Ferreira
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引用次数: 12

摘要

“公允价值”会计被描述为会计法规和标准的一个新的“精算/前瞻性”阶段。在这项研究中,我们提出了一个假设,即“公允价值”法规和标准与欧文·费雪(Irving Fisher)关于经济和会计价值以及市场价格的理论著作(写于一个多世纪前)是一致的。通过内容分析,我们揭示了费雪的著作与国际会计准则理事会(IASB)和财务会计准则理事会(FASB)的关键公允价值规范的字面对应,例如在解释市场价值和价格时使用所谓的未来现金流量预测和贴现率。与股东/所有者利益一致,费雪的理论框架可以在当代公允价值会计规范中找到。
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‘Fair Value’ accounting as the normative Fisherian phase of accounting
ABSTRACT ‘Fair value’ accounting has been described as a new ‘actuarial/forward-looking’ phase of accounting regulations and standards. In this study, we present the hypothesis that ‘fair value’ regulations and standards are aligned with Irving Fisher’s theoretical writings (written more than a century ago) about economic and accounting value, and market prices. Through content analysis, we reveal a literal correspondence of Fisher’s writings to key fair value norms from the International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB), such as the usage of alleged forecasts of future cash flows and discount rates in explaining market values and prices. Aligning with shareholders/owners interests, Fisher’s theoretical framework can be found in contemporary fair value accounting norms.
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来源期刊
CiteScore
1.20
自引率
16.70%
发文量
9
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