没有人参与讨论么...

这个帖子太悲剧了。。。

讨论前，我先给楼主提供一些东西读下：
1. Barth, M. E. and W. R. Landsman (2010). "How did Financial Reporting Contribute to the Financial Crisis?" European Accounting Review 19(3): 399 - 423.
2. Ryan, S. G. (2008). "Accounting in and for the Subprime Crisis." Accounting Review 83: 1605-1638.
3. Barth, M. and D. Taylor (2010). "In defense of fair value: Weighing the evidence on earnings management and asset securitizations." Journal of Accounting & Economics 49(1-2): 26-33.
4. Dechow, P. M., L. A. Myers, et al. (2010). "Fair value accounting and gains from asset securitizations: A convenient earnings management tool with compensation side-benefits." Journal of Accounting & Economics 49(1-2): 2-25.
5. Laux, C. and C. Leuz (2009). "Did Fair-Value Accounting Contribute to the Financial Crisis?" SSRN eLibrary.
6. Landsman, W. R. (2006). "Fair Value Accounting for Financial Instruments: Some Implications for Bank Regulation." SSRN eLibrary.
7. Barnes, R. (2001). "Accounting for Derivatives and Corporate Risk Management Policies." SSRN eLibrary.

希望这些东西可以帮到你，呵呵。

关于公允价值，多看看葛家澍的文章

关于公允价值，多看看葛家澍的文章