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1、外文文獻翻譯外文文獻翻譯原文：GAAPUPDATESERVICEInMay2009theInternationalAccountingStardsBoard(IASB)issuedanExposureDraft(ED)ofanInternationalFinancialReptingStard(IFRS)FairValueMeasurementwhichusedFinancialAccountingStardsBoard(FASB)St

2、atementNo.157FairValueMeasurements(nowFASBAccountingStardsCodificationTM()820FairValueMeasurementsDisclosures)asabasisftheproposeddefinitionoffairvalueaframewkfmeasuringfairvaluedisclosuresaboutfairvalue.AlthoughtheIASB’

3、sproposalwassimilartotheguidancein820someofitsproposedguidancewdingdiffersfromthatin820.ConsequentlycommentatsontheEDaskedtheIASBtheFASBtoconfmtheirrequirements.ThisproposedASUistheresultoftheIASB’sFASB’sjointefftstoresp

4、ondtothoserequests.Doingsowouldimprovethecomparabilityoffinancialstatementspreparedunderbothsetsofstardswouldreducediversityintheapplicationofthosestards.Theamendmentswould:ClarifytheFASB’sintentabouttheapplicationofexis

5、tingrequirementsfthemeasurementofdisclosureaboutfairvalueChangesomeexistingprinciplesrequirementsfmeasuringfairvaluedisclosinginfmationaboutthosemeasurementsChangesomeofthewdingintheexistingFASBguidancetoensurethatmeasur

6、ementsdisclosuresunderU.S.generallyacceptedaccountingprinciples(GAAP)aredescribedinthesamemannerasunderIFRS.2010CCH.AllRightsReserved.AnalysisImplementationProposedASU:FairValueMeasurementsDisclosures(Topic820):valuation

7、premisesusedtomeasurefairvalue.BecauserespondentsontheIASB’sEDstatedthatthosetermswereconfusingtheIASBwillamenditsEDtheFASBwillamend820bydeletingthosetermsamendingtheguidance(nowin820103510D)toclarifytheobjectiveoftheval

8、uationpremise.Thepreviouslyusedreferenceto“inuse”referstoanasset’shighestbestuseappliestoitsvaluationtogetherwithotherassetsasagroupwithotherassetsliabilitiessuchasinabusiness.Thepreviouslyusedreferenceto“inexchange”refe

9、rstothehighestbestuseofanassetbyitself.Additionaldeivelanguagehasbeenaddedtoclarifytheguidance..2010CCH.AllRightsReserved.3Fairvaluemeasurementoffinancialassetsfinancialliabilitiesifareptingentityhasoffsettingpositionsin

10、marketriskscounterpartycreditrisk.Entitiesthatholdfinancialassetsfinancialliabilitiesareexposedtomarketrisks(i.e.interestrateriskcurrencyriskotherpricerisk)tothecreditriskoftheirindividualcounterparties.Suchentitiesoften

11、managetheirfinancialassetsfinancialliabilitiesbasedontheentity’sexposuretoaparticularmarketriskaspecificcounterparty’screditrisk.AsaresulttheIASBtheFASBbelievethatentitiesapplyingU.S.GAAPthoseapplyingIFRSsshouldmeasureth

12、efairvalueoffinancialinstrumentsbasedonthesamerequirements.PracticeundercurrentU.S.GAAPvariesbecauseU.S.GAAPhasnospecificguidancefthevaluationoffinancialassets.Therefesomeentitiesmeasurethefairvalueoftheirfinancialassets

13、financialliabilitiesonacombinedbasisbyconsideringtheeffectofoffsettingpositionsinaparticularmarketriskinthecreditriskofaparticularcounterparty.Otherentitiesmeasurethefairvalueoftheirassetliabilitiesasapositionnotftheindi

14、vidualassetsliabilitiesofwhichthatpositioniscomprised.UndertheguidanceinInternationalAccountingStards(IAS)39FinancialInstruments:RecognitionMeasuremententitiesarepermittedtoconsidertheeffectsofoffsettingpositionsinthesam

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