1、 XXXXXX 本 科 毕 业 论 文 外 文 资 料 翻 译本 科 毕 业 论 文 外 文 资 料 翻 译 系系 别：别： 经济系 专专 业：业： 会计学 姓姓 名名： 学学 号：号： XXX 2015 2015 年年 4 4 月月 30 30 日日 外文原文 Analysis of International Accounting Regulations with Regards to Fair Value Unifying the economical-financial information at an international level represents today,wit
2、hin the context of the globalization and integration of the financial markets around the world, an important and urgent demand. One of the coordinates of accounting globalization is the fair value based valuation system. This tendency arises from the contents of international accounting standards an
3、d from the progress of world-wide regulating practice. The economic and market events of the past years have highlighted the importance of fair value measurements used in financial statements and have emphasized the need for consistency and comparability in those measurements in financial statements
4、 prepared around the globe. 1.Introduction For the past decade, to improve the decision-making relevance of financial statements, the Financial Accounting Standards Board (FASB) has been adding more fair value recognition, measurement, and disclosure standards to the body of U.S. generally accepted accounting principles (U.S. GAAP). The International Accounting Standards Board (IASB) follows a similar approach. As a result, a mixed accounting model has b
