期刊文献+

会计信息与会计计量属性应用的探讨 被引量:1

下载PDF
导出
摘要 会计是通过确认、计量、记录和报告为会计信息使用者提供会计信息,会计计量在会计系统中处于核心的地位,会计信息需求对计量属性的选用将会有较大的影响。本文将对会计信息的要求,各种计量属性提供的会计信息进行分析,以及对不同的社会经济环境下会计信息需求对计量属性应用的分析,并展望会计计量属性未来的应用。
作者 龙文
出处 《中国管理信息化》 2010年第15期18-19,共2页 China Management Informationization
  • 相关文献

参考文献3

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296

同被引文献3

引证文献1

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