From: Transparency in financial reporting: a comparison between IFRS and US GAAP
作者： Ruth Ann McEwen
會計人的主旨: Tansparency may be viewed as a finanacial reporting quality indicator. (越好的財報品質表示:對此公司的評價能更正確且預測會的收益的效用)
Argument points:
IFRS: 由於US GAAP過於規範性且複雜，導致只注重形式而忽略實質，違背透明度之基本精神。
US GAAP: 公平價值衡量深奧難懂且波動過大，和主觀導致不確定性更高。
Fair Valuation Definition:
IFRS: the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction. (IAS 18)
US GAAP: “the amount at which an asset (or liability) could be bought (or incurred)or sold (or settled) in a current transaction between willing parties, that is, other than in a forced a liquidation sale” and "the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date.” (Accounting Standards Codification- Master Glossary)
由以上定義可以知道，”市場價格”在公允評價中超級重要~
但是市...
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