对公平价值等级评级的可靠性要求的批评:文学评论

Nugroho Wisnu Murti, Indriyana Widyastuti
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引用次数: 0

摘要

本文为印度尼西亚财务会计准则委员会提供了考虑,该委员会要求审查印度尼西亚财务会计准则(PSAK) 68关于公允价值的计量。公允价值对价格和价值的定义存在潜在的误解。这种潜在的误解被认为是公允价值层次中提出的不公平的基本原理。这种潜力基于每一层次的索赔要求,这些索赔要求可因存在激进的自由裁量权问题和财务报表分析的类比而受到质疑。然而,通过独立和专业的评估,这一问题已经得到了解决。因此,公允价值层次结构具有相同的第三方可靠性潜力。如果每个层次都具有相同的潜力,则可以删除该层次结构,以避免财务报表使用者产生误解。披露估值基础的义务比等级制度更公平,因为等级制度存在潜在的误解。这一观点并非毫无根据,因为本文基于文献综述,从:1)研究印尼财务会计准则中公允价值与印尼评估准则的相关性;2)基于综述文献的公允价值解释基础研究;3)研究在PSAK 68中规定的公允价值方向提交的相同潜力的指控。关键词:公允价值层次,可靠性,主动裁量权,PSAK 68
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KRITIK TERHADAP KLAIM KEANDALAN PADA HIRARKI PENGUKURAN NILAI WAJAR: Sebuah Literature Review
This article provide consideration for the Indonesian Financial Accounting Standards Board that requires a review of Indonesia's Financial Accounting Standards (PSAK) 68 concerning Measurement of Fair Value. Fair Value has potential misinterpretation definition between price and value. This potential misinterpretation is indicated to be the rationale put forward in the fair value hierarchy which is indicated unfair. This potential based on claims at each level which can be questioned with the existence of aggressive discretionary issues and the analogy of financial statement analysis. However, this problem had been proven getting down by involvement of independent and professional assessment. Therefore, fair value hierarchy has the same potential of reliability by the third party. If each level has the same potential, this hierarchy can be removed to avoid misinterpretation by users of financial statements. The obligation to disclose the basis of valuation is fairer to be implemented than the hierarchy which is have potensial misinterpretation. This opinion was not without foundation, because this article based on a literature review that starts from: 1) study of the relevance of the Indonesian Financial Accounting Standards concerning fair value with the Indonesian Assessment Standards; 2) fundamental study to interpret fair value based on review literature; and 3) study of allegations of the same potential submitted in the direction of fair value as regulated in PSAK 68. Keywords: fair value hierarchy, riliability, agresive discretionary, PSAK 68
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