期刊文献+

关于新会计准则下公允价值应用问题的思考

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摘要 本文主要探讨了新会计准则下的公允价值的应用。
作者 肖亮
出处 《商情》 2011年第29期41-41,共1页
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  • 4Barth, M. E. 1994. Fair value accounting: evidence from investment securities and the market valuation of banks. The Accounting Review. Vol. 69, No. 1, January.
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  • 7Brickner, 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.
  • 8Choy A. K. 2005. Fair Value as a Relevant Metric: A Theoretical Investigation. Working paper. Washington University.
  • 9Dietrich, 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.
  • 10FASB. 2005. Working Draft, Statement of Financial Accounting Standards No. 15X, Fair Value Measurement, October.

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