期刊文献+

公允价值对公司财务信息的影响 被引量:3

下载PDF
导出
摘要 新会计准则下,公允价值的引入从一个侧面反映会计观念正由"受托责任会计"向"决策有用性"转变,而这又对财务信息的理解、分析和利用提出了新的要求。本文公允价值会计与传统历史成本会计在会计计量方面进行对比,分析了公允价值的引入对公司财务报告所提供的财务信息的影响,并对今后如何正确、有效地理解和运用财务信息提出建议。
作者 刘兆云 武建
出处 《中国管理信息化》 北大核心 2008年第2期52-54,共3页 China Management Informationization
  • 相关文献

二级参考文献41

  • 1任世驰,陈炳辉.公允价值会计研究[J].财经理论与实践,2005,26(1):72-76. 被引量:136
  • 2马克思.资本论:第2卷[M].北京:人民出版社,1995..
  • 3Aboody, D. , M. E. Barth, and R. Kasznik. 1999. Revaluation of fixed assets and future firm performance: evidence from the UK. Journal of accounting and Economics 26 (January) : 149 - 178
  • 4Alciatore M. , P. Easton, N. Spear. 2000. Accounting for the impairment of long-lived assets: evidence from the petroleum industry. Journal of Accounting and Economics 29, 151-172
  • 5Barth, M. E. 1994. Fair value accounting: evidence from investment securities and the market valuation of banks. The Accounting Review. Vol. 69, No. 1, January.
  • 6Barth, M. E. , W. H. Beaver, and W. R. Landsman. 1996. Value-relevance of hanks' fair value disclosures under SFAS 107. The Accounting Review 71 (October): 513 -537.
  • 7Barth, M. E. & G. Clinch. 1998. Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates, Journal of Accounting Research, Vol. 36 supplement 1998.
  • 8Brickner, D. R. 2002. An analysis of the factors impacting the relevance of SFAS No. 107 fair value disclosures, PhD dissertation, Kent State University Graduate School of Management.
  • 9Choy A. K. 2005. Fair Value as a Relevant Metric: A Theoretical Investigation. Working paper. Washington University.
  • 10Dietrich, J. R. , M. S. Harris & K. A. Muller. 2001. The reliability of investment property fair value estimates. Journal of Accounting and Economics 30 (2001) 125 - 158.

共引文献925

同被引文献13

引证文献3

二级引证文献2

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部