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试论“公允价值”应用对信息披露的影响 被引量:1

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摘要 信息披露是市场监管制度的基石,是确保建立公平、公正、公开市场的根本前提。新发布的企业会计准则要求财务报告扩大披露的会计信息数量和范围。公允价值的应用在实施初期的效果如何?对证券市场财务会计信息披露存在哪些影响?笔者尝试通过ST长控复牌事件和雅戈尔事件对公允价值的运用进行探讨,分析公允价值的应用对证券市场信息披露的影响。
作者 何夏蓓
出处 《商场现代化》 北大核心 2007年第07X期322-323,共2页
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