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 美国也有这问题： 是粉饰太平， 还是警钟长鸣？ |
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Diamondhorse
警告次数: 1
头衔: 海归中将
声望: 博导
性别: 
加入时间: 2005/11/01
文章: 4896
海归分: 442560
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作者：Diamondhorse 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
最近， 美国的财务会计准则委员会（Financial Accounting Standard Board, 或 FASB）提出要金融机构按照市场价值来申报其资产， 通常称为：mark to market, 而不是按照 purchase price. 如果按照这项标准严格执行， 不少银行的财务报表也许会出现很大的亏损。 其结果是， 需要划出更多的资金做准备。 这对于当前已经紧缩的银根， 没有帮助。 但是， 对投资人来说， 却增加了银行或其他金融机构的透明度。
请看下列报道与评论（出自Washington Post):
A controversial change in accounting rules this year has allowed banks to claim billions of dollars in additional earnings simply by tweaking their bookkeeping, greatly enhancing the appearance that the industry is returning to health.
A study by an accounting expert found 45 financial firms reported higher first-quarter earnings because of the change. The total benefit exceeded $3 billion. Some large firms, including Prudential Financial Inc. and Bank of New York Mellon Corp., were able to report profits rather than losses.
But accounting rule makers are considering further changes that could potentially force banks to acknowledge paper losses even larger than the new windfall of paper gains.
The proposal has put a spotlight on the Financial Accounting Standards Board, the obscure nonprofit group that sets bookkeeping rules for U.S. companies, highlighting the extent to which important changes in financial regulations may be decided off Capitol Hill.
It also has sparked the latest round in a battle between investors eager for more information about the financial health of banks and companies eager to retain control over their image and the information they present to investors.
The debate is not just about cosmetics. In setting the rules that investors use to assess performance, the accounting board also exerts important influence on the way banks do business, which has ramifications for the broader economy.
The proposal, which the standards board will consider issuing for comment this month, would require banks to report the value of all loans and other assets based on the prices that buyers are willing to pay. This process is called marking to market, and the result is called a fair value. Banks currently are not required to report the fair value of most loans. They can instead report a value based on the original purchase price.
是说真话好， 还是奉承捧场好？皇帝没穿衣服， 应该指明， 还是只当没看到？讲真话， 古今中外， 大概都不受欢迎。算命看相的， 如果真的直言谈命， 摊头招牌要被敲掉，歌德派， 到哪里都不吃亏。
三月份以来， 美国S&P 500 的指数一路上涨， 已经从最低点涨了近50%， 但个人所得还在继续下跌， 零售指数依然疲软， 经济真的已经开始恢复？怎么看， 总感到深层次的危机还没解决。
作者：Diamondhorse 在 海归商务 发贴, 来自【海归网】 http://www.haiguinet.com
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 美国也有这问题： 是粉饰太平， 还是警钟长鸣？ -- Diamondhorse - (2353 Byte) 2009-8-07 周五, 01:57 (1344 reads)
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