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时间:2021-09-13 21:02 来源: Essay代写

摘要:本文是财务管理专业留学assignment范文,主要内容是讲述公允价值计量的概念,以及如何使用公允价值计量等相关内容......

在会计行业,计量可以视作决定货币价值的过程。在这个过程中,财务报表中的各种元素(包括资产、负债、收入、开支、收益和损失)将被认可,并记录到财务状况报表和收益报表中。根据需要可以选择一些计量技术。

历史成本计量

资产记录的现金额等于用于支付特定元素的额度。因此,成本是购买产品和元素时所需要的数额。
负债记录的是企业的现时义务,例如收入所得税,现金总额等于预计要支付的满足负债的额度。
历史成本很大程度上取决于会计的客观性原则。这个原则需要核查交易、资产和负债的价值。因此,它暗示评估必须独立于个人对资产或负债的估价。在很多例子中,不同部门会对预期现金流产生分歧,但是对历史成本能够达成一致。这是因为历史成本是客观的、核实的。
那些支持历史成本是一个优秀的计量工具的人必然会同意用户信任财务报表是很重要的。这种信任只有会计真正认识到资产和负债的变化才能维持。但是,大多数情况下市场价值是见仁见智的,正是如此,才出现对资产评估或市场价值预测是否明智的质疑。这是权衡相关性和会计可靠性的经典例证。


In accounting the term measurement can be seen as the process of determining the monetary value at which the elements (includes assets, liabilities, revenue, expenses, gains and losses) of the financial statements are to be recognized and recorded in the statements of financial position and income statements. There are a number of measurement bases as used in accounting today.

历史成本——Historical cost.

Here, assets are recorded at the amount cash equivalent that was paid for a particular element. Thus, the cost considered is that which was incurred to acquire the products or elements at the time of their acquisition.

Liabilities are recorded at the amount of proceeds received in exchange for the obligations or in some circumstances (for example, income taxes), at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(Casabona, Patrick A.,G).

The historical cost argument heavily borrows from the principle of objectivity in accounting (Wild, J.J 2007). The principle requires that the value of transactions, assets and liabilities be verifiable. It thus implies that the valuation must be independent of the person valuing the asset or liability (elements). In many instances, different parties would in most cases disagree on the expected cash flows from an element but agree on the historical cost. This is because historical cost is objective and verifiable.

Those who do support the historical cost as good measurement tool for elements do argue that it is important for users to have confidence in financial statement. This confidence can only be maintained if accountants do recognize changes in assets and liabilities on the basis of completed transactions only. However, prevailing market values are in most cases a matter of individual opinion. It is this freedom in opinions that has sprung up the question of whether it is wise to value assets at costs or at estimated market value (fair value). This is a classic illustration of "trade off" between the relevance and the reliability of accounting.

使用公允价值计量——Measurement using fair value method

Fair value can be defined as the total price received after selling an asset or honoring a liability in an orderly transaction. This is therefore the prevailing value of and asset, liability or a stock in any market. Thus in financial reporting, the accountants give the consideration and use the prevailing market price in preparing the financial reports. Orderly transaction as used in accounting is the mutual agreement done under prevailing market conditions without any external influence or pressure.

决定公允价值——Determining Fair Value

The process of determining an asset or liability value on a fair value basis is heavily reliant on the ease of determining its price (asset or liability). Thus fair value is the price that the seller(s) or buyer(s) are willing to trade at in a perfect markets situation.

对使用公允价值的论证——Argument for using fair value

Fair value measurement offers important piece of information concerning assets and liabilities than historical cost does. This is because the fair value actuaully does take into account the prevailing market conditions providing comparability of the financial reports across different firms and times. Accounting is heavily reliant on the assumption of going concern which states that an entity is expected to be in operation for a foreseeable future. Thus, the reports prepared and produced using the fair value measurement improves their relevance such that they can be used for analysis on performance within a firm or across the industries.

Historical measurement required the preparers of the financial reports to provide notes at the end of their reports explaining various decisions and methodologies used. Thus, the notes or foot notes provided ended up containing all the information about the fair value of all financial elements since they indicated how the value of each has been determined. This fulfilled the principle of full disclosure which states that all accounting reports must fully disclose every fact with a likely hood of influencing the judgment of any reader or user of the statements. The reports are required by this principle to adequately disclose all the materials and relevant facts concerning financial position and the results of all operations be communicated to the users.
The advantages of using the fair value in financial reporting

介绍评估资产和负债更精准的方法——Presents more accurate valuation in assets and liabilities

Use of fair value in financial report allows the firms to report figures in their financial reports which are accurate, timely and much more comparable. This is not always the case when financial reports are prepared using the historical model especially so if the market conditions are heavily skewed towards one extreme. For example, in the recent global economic crisis experienced in most developed countries US included, use of historical cost measurement would have resulted in gross undervaluation of assets of many firms. However, fair value model would have given the correct figures in any valuation and hence such a financial report prepared under fair value would have been much more relevant.

依靠公司减少操作性——Reduces manipulability by firms

It reduces manipulability of companies' income since the gains and losses on their assets & liabilities are captured in the period they do occur but not when they are earned. This goes against the tenets of generally accepted accounting principles (GAAPs) which state that "the point of recognition of revenue should be the point that revenue can be reasonably and objectively be determined". Generally revenue is recognized at the point of sale since at this point, the earning process is essentially complete and the exchange value can be determined.

在财务报告中使用公允价值的缺点——Disadvantages of using fair value in financial reporting

经济动荡时期并不是一个可靠的计量方法——Not a reliable measure in turbulent economic times

Markets are sometimes dominated by bubble prices especially I turbulent and high inflation economic times. These can either be highly inflated or highly deflated as a result of market instability. When the optimism occurs, the market experiences excess liquidity and this can lead to over valuation of an asset or liability. This basically captures the wrong bloated figures throwing us back to the very situation we were avoiding. Bubble pricing has emanated mostly from short irrational decisions by investors. This sees the prices of some critical factors in an industry rise resulting to the bubble prices which eventually burst when the market forces take over. Fair value reporting done in such situations is grossly misrepresented and may not capture the "fair value" of the given asset or liabilities.

Financial reports prepared using the fair value models have been known to be grossly affected by the prevailing economic situations in a country or globe. During the global economic crisis, fair value valuation was highly affected negatively since the investor confidence was eroded. This resulted to low liquidity of assets and liabilities tended to be highly costly to the investors. This has led to argument that firms should report based on amortized costs.

没有市场价值就不能增加资产价值——It does not add value to assets with no market value

Fair value pricing becomes irrelevant to use to assets without any market value. This is because determination of prices for assets with inelastic demand becomes problematic and highly subjective. This eventually affects the price at which an asset can be recorded in the balance sheet.
 

本文标签: 公允价值会计计量财务报表

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