急急急！！！请高手们帮忙翻译哈下面的文章，谢谢！ 10
FairValue,HistoricalCost,ReplacementCost...HowShouldAssetsandLiabilitiesBeMeasuredonI...
Fair Value, Historical Cost, Replacement Cost...
How Should Assets and Liabilities Be Measured on Initial
Recognition?
Depending on whom you ask, the answer to this question can vary. How would users of financial statements — investors, creditors and their advisors — answer?
In this fast-paced modern era, vast amounts of up-to-date and dependable information are only a couple of keystrokes away. Such information impacts investors’ decisions to buy or sell investments, creditors’ decisions to lend money or suppliers’ decisions to do business. Financial statements are an important source of information these users look to.
With these users in mind, the International Accounting Standards Board (IASB) asked AcSB staff to undertake a research project to answer this controversial question. Its objective is to develop, from first principles, bases for measuring assets and liabilities on initial recognition. In response, the IASB recently issued the AcSB staff Discussion Paper, “Measurement Bases for Financial Reporting — Measurement on Initial Recognition.”
The Discussion Paper analyzes possible measurement bases that could be used to value an asset or liability when it is first included on the balance sheet. Possible measurement bases, such as historical cost, current cost, net realizable value and fair value, are analyzed against the criteria for decision-useful information established in the conceptual framework.
The proposal
Fair value is the most relevant measurement basis on initial recognition provided it can be reliably measured. Fair value is defined in the Discussion Paper as “the amount for which an asset or liability could be exchanged between knowledgeable, willing parties in an arm’s length transaction.”
Fair value is reasoned to be the most relevant measurement basis because it reflects market risk preferences and market expectations with respect to the amounts, timing and uncertainty of future cash flows. Market forces serve to resolve diverse entity expectations regarding the value of an asset or liability to the single price that impartially reflects all information available to the marketplace at a point in time. In that regard, fair value is preferred by users in making informed business and investment decisions, because it reflects the up-to-date expectations of the market with respect to an asset’s ability to generate future cash flows discounted at the risk-adjusted rate of return available in the marketplace.
Market view
To reinforce the role of a market when determining a fair value, the Discussion Paper emphasizes the market value measurement objective in estimating fair value — that is, to reflect the price that an asset or a liability would be exchanged for in an open, active and competitive market. Thus, the fair value objective should be to reflect the market’s view, rather than an entity’s or its management’s preferences and expectations.
各位同仁啊，我要得不是用在线翻译出来的或软件翻译出来的啊，这么翻译我们老师肯定剥了我的皮的啊，你看看那些个语句通不通顺嘛，我的那三个问题其实都是一篇文章里的。有兴趣就去看看嘛！ 展开
How Should Assets and Liabilities Be Measured on Initial
Recognition?
Depending on whom you ask, the answer to this question can vary. How would users of financial statements — investors, creditors and their advisors — answer?
In this fast-paced modern era, vast amounts of up-to-date and dependable information are only a couple of keystrokes away. Such information impacts investors’ decisions to buy or sell investments, creditors’ decisions to lend money or suppliers’ decisions to do business. Financial statements are an important source of information these users look to.
With these users in mind, the International Accounting Standards Board (IASB) asked AcSB staff to undertake a research project to answer this controversial question. Its objective is to develop, from first principles, bases for measuring assets and liabilities on initial recognition. In response, the IASB recently issued the AcSB staff Discussion Paper, “Measurement Bases for Financial Reporting — Measurement on Initial Recognition.”
The Discussion Paper analyzes possible measurement bases that could be used to value an asset or liability when it is first included on the balance sheet. Possible measurement bases, such as historical cost, current cost, net realizable value and fair value, are analyzed against the criteria for decision-useful information established in the conceptual framework.
The proposal
Fair value is the most relevant measurement basis on initial recognition provided it can be reliably measured. Fair value is defined in the Discussion Paper as “the amount for which an asset or liability could be exchanged between knowledgeable, willing parties in an arm’s length transaction.”
Fair value is reasoned to be the most relevant measurement basis because it reflects market risk preferences and market expectations with respect to the amounts, timing and uncertainty of future cash flows. Market forces serve to resolve diverse entity expectations regarding the value of an asset or liability to the single price that impartially reflects all information available to the marketplace at a point in time. In that regard, fair value is preferred by users in making informed business and investment decisions, because it reflects the up-to-date expectations of the market with respect to an asset’s ability to generate future cash flows discounted at the risk-adjusted rate of return available in the marketplace.
Market view
To reinforce the role of a market when determining a fair value, the Discussion Paper emphasizes the market value measurement objective in estimating fair value — that is, to reflect the price that an asset or a liability would be exchanged for in an open, active and competitive market. Thus, the fair value objective should be to reflect the market’s view, rather than an entity’s or its management’s preferences and expectations.
各位同仁啊，我要得不是用在线翻译出来的或软件翻译出来的啊，这么翻译我们老师肯定剥了我的皮的啊，你看看那些个语句通不通顺嘛，我的那三个问题其实都是一篇文章里的。有兴趣就去看看嘛！ 展开
展开全部
公允价值，历史成本，重置成本...
应该怎样资产和负债衡量初始
承认？
依靠谁，你问这个问题的答案可以有很大的不同。如何将用户的财务报表-投资者，债权人和他们的顾问-答案呢？
在这个快节奏的现代时期，大量的不断更新和可靠的信息，只有一对夫妇的按键。这种信息影响投资者的决定买进或卖出的投资，债权人决定借钱或供应商的决定，实在功不可没。财务报表是一个重要的信息来源，这些用户期望。
与这些用户有鉴于此，国际会计准则委员会（国际会计准则） ，要求acsb工作人员来从事一个研究项目，以回答这项具争议性的问题。其目的就是要发展，从第一原理，依据计量资产和负债的初步认可。对此，国际会计准则委员会日前发出acsb工作人员的讨论文件， "测量基地财务报告-测量初始承认" 。
讨论分析了可能的测试基地，可用于价值资产或负债的时候，它首先是列入资产负债表。尽可能测量基地，如按历史成本，现行成本，可变现净值和公允价值，是对分析准则决策有用的信息，在既定的概念框架。
提案
公允价值是最相关的计量基础上初步确认它可以可靠地测量。公允价值是指在讨论文件中的"金额为资产或负债，可以交换之间的有知识，肯各方在一个手臂的长度交易" 。
公允价值是理性应是最相关的测量依据，因为它反映了市场的风险偏好和市场预期方面的金额，时间及不确定性的未来现金流量。市场的力量来解决各种不同实体的期望价值，资产或负债，以单一的价格，公正地反映了所有的信息提供给市场，在时间点上。在这方面，公允价值是可取的用户作出明智的商业和投资决定的，因为它反映了不断更新的期望，市场方面的一项资产的能力产生未来现金流量折现风险调整回报率，可在市场上。
市场看法
强化作用的一个市场，当确定公允价值，讨论文件中，强调市场价值计量的目的在估计公允价值，那就是-以反映价格，为资产或负债，将交换，在一个开放的，积极的和竞争激烈的市场。因此，公允价值的目标应该是要反映市场的看法，而不是一个实体的或其管理层的偏好和期望
应该怎样资产和负债衡量初始
承认？
依靠谁，你问这个问题的答案可以有很大的不同。如何将用户的财务报表-投资者，债权人和他们的顾问-答案呢？
在这个快节奏的现代时期，大量的不断更新和可靠的信息，只有一对夫妇的按键。这种信息影响投资者的决定买进或卖出的投资，债权人决定借钱或供应商的决定，实在功不可没。财务报表是一个重要的信息来源，这些用户期望。
与这些用户有鉴于此，国际会计准则委员会（国际会计准则） ，要求acsb工作人员来从事一个研究项目，以回答这项具争议性的问题。其目的就是要发展，从第一原理，依据计量资产和负债的初步认可。对此，国际会计准则委员会日前发出acsb工作人员的讨论文件， "测量基地财务报告-测量初始承认" 。
讨论分析了可能的测试基地，可用于价值资产或负债的时候，它首先是列入资产负债表。尽可能测量基地，如按历史成本，现行成本，可变现净值和公允价值，是对分析准则决策有用的信息，在既定的概念框架。
提案
公允价值是最相关的计量基础上初步确认它可以可靠地测量。公允价值是指在讨论文件中的"金额为资产或负债，可以交换之间的有知识，肯各方在一个手臂的长度交易" 。
公允价值是理性应是最相关的测量依据，因为它反映了市场的风险偏好和市场预期方面的金额，时间及不确定性的未来现金流量。市场的力量来解决各种不同实体的期望价值，资产或负债，以单一的价格，公正地反映了所有的信息提供给市场，在时间点上。在这方面，公允价值是可取的用户作出明智的商业和投资决定的，因为它反映了不断更新的期望，市场方面的一项资产的能力产生未来现金流量折现风险调整回报率，可在市场上。
市场看法
强化作用的一个市场，当确定公允价值，讨论文件中，强调市场价值计量的目的在估计公允价值，那就是-以反映价格，为资产或负债，将交换，在一个开放的，积极的和竞争激烈的市场。因此，公允价值的目标应该是要反映市场的看法，而不是一个实体的或其管理层的偏好和期望
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