新西兰汉默泉论文代写:公允价值会计

新西兰汉默泉论文代写:公允价值会计

尽管有这么多的优势和质量的公允价值会计是不被接受的所有和一些有他们对系统的保留。有与公允价值会计的许多问题是证人的2008次级市场的流动性情况下的资产定价中发挥了主要作用通过公允价值会计期间(Harris & Muller,1999)。
另一个问题是,公允价值的定义不是很明确,可能存在的误解或很难验证值的计算采用公允价值会计。如果管理计算公允价值就可以在管理计算公允价值的能力也就很难理解和验证管理层使用的假设是否恰当。管理能力和他们的意图可能是使用公允价值会计的一大缺陷。管理层必须遵循的准则,但他们有权力作出某些假设,这可能会导致偏离什么应该是适当的价值。
也有关注,资产的公允价值计算可能反映在价值观而圆的公允价值会计信息的准备以便用户对报表可以作出适当的决定,这是基于实体经济价值的财务报表的主要目的。
计量资产的公允价值的范围如下:
被公司分类为出售的资产。这种分类应根据国际财务报告准则5。
资产是生物的和与农业有关的资产。
•资产受到勘探以及根据IFRS 6的评价。
对天然气、石油等矿物储量的权利。
对PPE的资产,用于开发和维护在三点下方都包括在PPE提到的资产。
对于初始确认该资产以成本记录。然而,在最初的确认后,再估价模型用来评估资产。

新西兰汉默泉论文代写:公允价值会计

Despite having so many advantages and quality fair value accounting is not accepted by all and some have their reservations about the system. There are many issues with the fair value account as it was witnesses during the 2008 subprime case where market illiquidity played a major role in the pricing of the asset through fair value accounting (Harris & Muller, 1999).
Other issue is that the definition of fair value is not very clear and there are chances of misinterpretation or it becomes difficult to verify the values calculated using the fair value accounting. If the management calculates the fair value then there can be apprehensions on the ability of the management to calculate the fair value and also it becomes difficult to verify whether the assumption used by management are appropriate or not. Management competence and their intentions can be a major flaw in using the fair value accounting. Management has to follow the guidelines but they have the power to make certain assumptions and this can lead to deviation from what should be the appropriate value.
Also there is concern of that the calculation of the fair value of the assets may reflect circularity in the values whereas the main aim of the fair value accounting to prepare the financial statements which have information so that users of the statements can make appropriate decisions which are based on the economic value of the entity.
The scope of measuring the fair value of the assets is as given below:
• Assets which are classified by the firm as held for sale. This classification should be according to IFRS 5.
• Assets which are biological and related to the agriculture.
• Assets which come under exploration as well as evaluation according to the IFRS 6.
• Rights over reserves of minerals like natural gas, oil.
For the PPE the assets which are used to develop and maintain the assets mentioned in the below three points are included in the PPE.
For the initial recognition the asset is recorded at cost. However post the initial recognition the Revaluation model is used to value the asset.