期刊文献+

公允价值计量的运用、争议及取向

下载PDF
导出
摘要 公允价值计量是国际会计界公认的价值概念,在会计学理论与实践中已得到广泛运用,但在美国次贷危机爆发之后,国际经济金融界对公允价值争论不断升级。本文简要介绍了国内外公允价值应用状况,归纳总结了争议的观点及未来发展方向。
作者 李东卫
出处 《地方财政研究》 2010年第3期61-64,共4页 Sub National Fiscal Research
  • 相关文献

参考文献4

二级参考文献16

  • 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500

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