The Pure Logic of Accounting: A Critique of the Fair Value Revolution
The Pure Logic of Accounting: A Critique of the Fair Value Revolution
复制标题
会计的纯粹逻辑：对公允价值革命的批判
DOI：
10.2202/2152-2820.1018
复制
发表时间：
2011
期刊：
影响因子：
--
通讯作者：
Y. Biondi
中科院分区：
文献类型：
--
作者：
Y. Biondi
当国际会计准则被重新命名为国际财务报告准则时，这似乎意味着会计不再需要存在，而是必须重新考虑作为财务传播和广告的一部分。传统的问责制不再重要了吗？被背叛的投资者和全球化的利益相关者会持不同意见。由管理人员披露并由审计师证明的公允价值与企业实体通过时间、空间和相互作用产生的实际业绩之间仍然存在性质上的差异。在一个由复杂的组织所塑造的世界里，面对不断发展的变化、危险和有限的知识，对会计基本原则的追求不是学术性的。会计原则构成了管理企业收入的创造和分配的主要方式;也就是说，为了公共利益，尊重他人的利益，进行公平的管理和监管。本文采取二元立场，反对基于公允价值（市场基础）和历史成本和收入（过程基础）的会计概念框架。讨论了企业实体经济学的基本前提，包括企业的代表性以及资产和负债的概念。其中提到了无形资产会计的情况以及权益和负债之间的区别。成本和收入会计的角度，然后辩护的责任，但也从信息的观点：历史会计信息中发挥着特殊的作用，作为一个灯塔的动态和战略设置的股票交易所。特别是，历史成本（和收入）会计模式的两个改进建议。第一个问题涉及对持续经营所得收入的处理，第二个问题涉及确认根据过去提供的实际资金计算的股东权益，同时区分股东权益和实体权益。
When international accounting standards were renamed to become international financial reporting standards, this seemed to imply that accounting no longer needed to exist, but rather had to be reconsidered as a part of financial communication and advertising. Does traditional accountability no longer matter? Betrayed investors and globalized stakeholders would dissent. A difference of nature continues to exist between fair values disclosed by managers and certified by auditors, and the actual performance generated by the enterprise entity through time, space, and interaction. In a world shaped by complex organizations facing unfolding changes, hazard and limited knowledge, the quest for fundamental principles of accounting is not academic. Accounting principles constitute a primary way that the creation and allocation of business incomes is governed; that is, fairly managed and regulated in the public interest, having respect to other people interests. This article adopts a dualistic posture that opposes the accounting conceptual frameworks based on fair value (market basis) and historical cost and revenue (process basis). The fundamental premises about the underlying economics of the enterprise entity are discussed, including the representation of the business and the concepts of asset and liability. References are made to the case of accounting for intangibles, and to the distinction between equities and liabilities. The cost and revenue accounting perspective is then defended in terms of accountability, but also from the informational viewpoint: historical accounting information plays a special role as a lighthouse in the dynamic and strategic setting of the Share Exchange. In particular, two refinements of the historical cost (and revenue) accounting model are suggested. The first one regards the treatment of earned revenues from continuing operations, and the second, the recognition of shareholders equity interest computed on the actual funds provided in the past, coupled with the distinction between shareholders equity and entity equity.
*：“*”*9。
DOI：
--
发表时间：
--
期刊：
影响因子：
--
作者：
通讯作者：
--