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A structural analysis of bank accounting on the fair value measurement, and a prediction of possible influences of its introduction on bank management and industry.

银行会计公允价值计量的结构分析及其引入对银行管理和行业可能产生的影响的预测。

基本信息

批准号：
23530604
负责人：
MATSUMOTO toshifumi
金额：
$ 3.08万
依托单位：
Waseda University (2013)Doshisha University (2011-2012)
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2011
资助国家：
日本
起止时间：
2011 至 2013
项目状态：
已结题

项目摘要

The fair value accounting reflects a change of market prices on its numerical value. When banking regulation is performed based on such an accounting system, the change of the sudden and at one time-like confusion of economic environment makes accounting number fluctuate drastically, and it leads the authorities to exercise the initially unexpected regulation such as stop of the loan and may amplify confusion in the real economy. In the case of Lehman shock, The International Accounting Standards Board actually couldn't help stopping current price evaluation of certain assets.The bank accounting has intensified the color of fair value accounting. The Basel regulation has accepted it from the viewpoint of transparency, however, at the same time it established the new regulation standards from the viewpoint of management stability. In this study I developed the analysis index (notpublished yet) for corporate financial strength tests of the banks which incorporates this regulation.

公允价值会计反映其数值上的市场价格变动。当基于这种会计制度进行银行监管时，经济环境的突然变化和一时的混乱会使会计数字剧烈波动，并导致当局实施最初意想不到的监管，如停止贷款，并可能放大真实的经济中的混乱。在雷曼冲击事件中，国际会计准则理事会实际上不得不停止了对某些资产的现价评估，银行会计的公允价值会计色彩也随之加深。巴塞尔规则从透明度的角度接受了它，但同时又从管理稳定性的角度确立了新的监管标准。在本研究中，我开发了一个分析指标（尚未公布）的公司财务实力测试的银行，其中包括这一规定。