英国大学论文不会写怎么办:金融
首先，考虑到市场上潜在的公允价值，随着国际金融的动荡，负债和资产的价值最终严重背离了会计准则的一致性(Laux & Leuz,2009b)。任何资本市场都将由两种不同的市场失灵和效率市场组成。当市场活跃时，由于价格过高，高估了相关产品的价值。与此相反，当市场下跌时，它将导致低估与产品相关的价值(Penman,2007)。此外，当市场缺乏主动性时，资产或证券的价值可以用估值模型来评估。因此，在这种情况下，找到合理的价值并不容易。
英国大学论文不会写怎么办:金融
其次，正如Hodder等(2006)、Barth et al .(1996)和Corona et al .(2013)所指出的，在经济动荡时期使用公允价值会计有负面影响。该声明指出，公允价值的使用严重影响了商业组织和金融机构抵御风险的能力。当市场活跃时，公允价值的金融产品的计量往往是有利可图的，而且大多是经理人倾向于不切实际的乐观(Power,2010)。一旦市场出现了较弱的趋势，金融资产的价值就会被低估。按照IAS的规定，金融机构必须根据资产的计量属性而增加损失，从而进一步减少所有者的权益。这将影响公司的盈利能力，其次是资本充足率(Ramanna,2008)的比率。在同一时间，为了规避任何不利影响，许多公司考虑出售其资产，进一步导致每一项资产的价值下降。这种恶性循环直到有破产的时候才会结束。
英国大学论文不会写怎么办:金融
First, considering the inaccuracy underlying fair value within the market, with the turmoil of international finance, the value of liabilities and assets of business end up seriously deviating the consistency in terms of accounting (Laux & Leuz, 2009b). Any market of capital will be consisting of two different cases of market failure and efficiency market. When there is activeness of market, due to high amount of price, there is proneness in overestimating the value perceived by related products. In contrasting the same, when there is a decline in the market, it will result in the underestimation of value related to the product (Penman, 2007). In addition to this, when there is lack of activeness in the market, the value of assets or securities can be evaluated with the model of valuation. And hence, in these types of circumstances, it is not easy for finding the reasonable value.
英国大学论文不会写怎么办:金融
Second, as identified by a number of researchers such as Hodder et al. (2006), Barth et al. (1996) and Corona et al. (2013), there are negative effects of using fair value accounting during the turmoil of economy. It is stated under this claim that the utilization of fair value seriously results in reducing the ability of business organization and financial institutes for resistance of risk. When there is an activeness of market, the measurement of financial products by fair value always turns out to be lucrative and mostly, managers hold the tendency of being unrealistically optimistic (Power, 2010). Once there is an expression of weaker tendency by the market, there is an undervaluation for the value of financial assets. As per the IAS, financial institutes have to be accruing towards impairment as per the attributes of measurement for the assets, further reducing the equity of owner. This impacts the profitability of the company followed by the level of ratio for capital adequacy (Ramanna, 2008). At the same point of time, for the evasion of any adverse impact, a number of companies consider selling their assets that further results in declining the value of each and every asset. This vicious cycle does not come to an end until or unless there is a bankruptcy of the back.
