期刊文献+

基于公允价值计量准则的会计信息质量分析 被引量:2

下载PDF
导出
摘要 会计信息质量是保证信息使用者作出正确决策的基本前提和条件。随着国际间贸易日趋频繁及会计准则国际趋同,公允价值计量将日益显示出其合理性和必然性。在市场经济不成熟的情况下,很多时候无法或很难得到公允价值,从而使会计信息质量受到影响。本文分析了公允价值计量对会计信息质量的影响,并指出应谨慎运用公允价值计量,确保会计信息质量。
作者 黄建芹
出处 《当代经济》 2013年第9期104-105,共2页 Contemporary Economics
  • 相关文献

参考文献3

二级参考文献17

  • 1路晓燕.公允价值会计的国际应用[J].会计研究,2006(4):81-85. 被引量:166
  • 2谢诗芬.论公允价值会计审计理论与实务中的若干重大问题[J].财经理论与实践,2006,27(6):44-50. 被引量:159
  • 3Aboody, 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
  • 4Alciatore 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
  • 5Barth, M. E. 1994. Fair value accounting: evidence from investment securities and the market valuation of banks. The Accounting Review. Vol. 69, No. 1, January.
  • 6Barth, 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.
  • 7Barth, 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.
  • 8Brickner, 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.
  • 9Choy A. K. 2005. Fair Value as a Relevant Metric: A Theoretical Investigation. Working paper. Washington University.
  • 10Dietrich, 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.

共引文献181

同被引文献4

引证文献2

二级引证文献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