期刊文献+

浅议公允价值的运用难点及建议

下载PDF
导出
摘要 我国2007新会计准则中摒弃了原会计准则中单一的历史成本计量模式,而采取了包含公允价值在内的多种计量模式,这对于提高会计信息质量无疑会起到积极的作用。然而公允价值的计量在实际工作中仍然存在许多问题。本文在讨论公允价值计量模式特点的基础上,对公允价值这一会计计量模式的运用的难点及改善进行初步探讨。
作者 梁民
出处 《中国高新技术企业》 2008年第11期37-37,39,共2页 China Hi-tech Enterprises
  • 相关文献

参考文献1

二级参考文献15

  • 1Aboody, 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
  • 2Alciatore 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
  • 3Barth, M. E. 1994. Fair value accounting: evidence from investment securities and the market valuation of banks. The Accounting Review. Vol. 69, No. 1, January.
  • 4Barth, 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.
  • 5Barth, 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.
  • 6Brickner, 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.
  • 7Choy A. K. 2005. Fair Value as a Relevant Metric: A Theoretical Investigation. Working paper. Washington University.
  • 8Dietrich, 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.
  • 9FASB. 2005. Working Draft, Statement of Financial Accounting Standards No. 15X, Fair Value Measurement, October.
  • 10Landsman, R. W. , K Peasnell, P. Pope, and S. Yen. 2005. The value relevance of alternative methods of accounting for employee stock options, working paper, University of North Carolina.

共引文献165

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