英国财务管理exam代考、论文代写范文：公允价值计量在财务报告准备中的作用。本报告致力于突出在准备财务陈述时涉及的一些会计计量技术。本报告侧重于会计计量中使用的公允价值计量方面的真知灼见。报告概述了全球危机及其对世界经济的影响。报告还概述了财务报告准备中公允价值计量带来的好处。本报告的目的是讨论公允价值会计准则是否导致了全球危机。报告强调了全球金融危机之后会计准则获得了新的发展。至少我们会关注绿色会计模型，这个模型测量了环境友好型产品的成本和好处。
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会计计量是用货币或度量单位计算经济业务价值。根据历史成本，用美元记录账户中的交易。其他会计计量也可以用直接劳动小时数等度量代表，也可用于成本核算系统中的计算开销。
会计标准制定者认为有制作财务报表的必要性，这样才能推动历史成本核算发展为资产和负债公允价值计量的核算。在使用标准程序评估公允价值之前还有一些复杂的事情需要判断：
需要检查是否存在资产和负债的活跃市场，如果存在，必须知道参与者使用的价格假设；
如果活跃市场不存在，需要决定评估公允价值的适当的模型；
还需要决定用于测量资产和负债公允价值的评估方法中最适当的；
还必须分析计算公允价值输入的主观性水平。
The report has been prepared to highlight various measurement techniques involved in accounting measurements while preparing financial statements.This report focus on insight knowledge of fair value measurements used in accounting measurements.It outlines the Global Crisis and its effect on the world economy.The report outlines the benefit achieved by fair value measurement in financial report preparations.The objective of this report is to discuss if the Fair Value Accounting is responsible for global crisis.This report highlights new development taken by accounting standards in wake of global financial crisis.At last we will focus on Green Accounting model which measures the cost and benefits of environmental friendly products.
Accounting measurement is computation of accounting values in the form of money or units.Based on historical costs,transactions are recorded in the accounts in dollars.Other accounting measurements can be represented in volume like hours spent in direct labor and this can be used to calculate overhead in a cost accounting system.
The standard accounting setters are feeling the necessity of having financial statement preparers so as to move ahead from historical cost accounting to calculating fair value measurement for assets and liabilities.Fair value measurement sets a framework that can be used to for measuring fair value of assets and it discloses details of the fair value measures.Following complex matters need to be judged before estimating the fair value using standard procedure-
Need to check if an active market exists for the asset and liability and if exists we must be aware of pricing assumptions used by market participants.
Appropriate model should be decided for estimating the fair value if the active market doesn't exists.
Most appropriate of the three acceptable valuation techniques need to be decided for measuring the fair value of the assets or liabilities.
We need to analyze level of subjectivity of inputs used in calculating fair value.
Seeing to the current turbulent financial situations,the issues related to measurements of the fair value accounting was gradually attracting the attention of governments sectors,policy makers,practitioners,regulators,and the media.The role of standard setters and accounting principles were placed at the centre of the controversy after global crisis.
