期刊文献+

金融危机背景下公允价值会计反思与重构 被引量:3

下载PDF
导出
摘要 随着金融危机逐步升级,人们对公允价值计量越来越关注,在这种背景下,认清会计系统与金融危机的关系具有重要意义。本文从会计本质入手,分析了公允价值会计的优势与局限性,并在此基础上提出完善对策。
出处 《财会月刊》 北大核心 2009年第11期3-4,共2页 Finance and Accounting Monthly
基金 教育部"国际金融危机应对研究"应急课题"国际金融危机背景下公允价值信息控制机制研究"(批准号:2009JYJR041)的阶段研究成果
  • 相关文献

参考文献3

二级参考文献43

  • 1Watts, R. and Jerry Zimmerman, 1979, The demand for and supply of accounting theory: a market for excuses, The Accounting Review, April
  • 2Jesse Westbrook: SEC, FASB Resist Calls to Suspend Fair- Value Rules (Update2), Last Updated: September 30, 2008 19: 10 EDT, http: //www. bloomberg.com/
  • 3Karey Wutkowski : Bernanke : Abandoning fair value would harm markets, Tue Sep 23, 2008 5 : 57pm EDT, http : //www. reuters. com/article/marketsNews/idUSN2340896520080923
  • 4Woolf, A. H. , A short history of accountants and accountancy, London, 1912.
  • 5索科洛夫[前苏联]著,陈亚民等翻译.《会计发展史》,中国商业出版社版1990年,第2页.
  • 6Jesse Westbrook: SEC, FASB Resist Calls to Suspend Fair- Value Rules (Update2), Last Updated: September 30, 2008 19:10 EDT, http: //www. btoomberg.com/
  • 7Reporting by Karey Wutkowski, John Poirier and Rachelle Younglai ; Editing by Andre Grenon : UPDATE 1 - Accounting firms urge SEC to keep fair value rules, Fri Oct 3, 2008 5: 35pm EDT, http: //www. reuters, com/
  • 8Karey Wutkowski : Bemanke : Abandoning fair value would harm markets, Tue Sep 23,2008 5 : 57pro EDT, http : //www. reuters.com/article/marketsNews/idUSN2340896520080923
  • 9American Accounting Association: Statement Accounting Theory and Theory Acceptance, P41 - 48, 1977
  • 10American Accounting Association: Statement on Accounting Theory and Theory Acceptance, 1977

共引文献136

同被引文献18

引证文献3

二级引证文献3

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