期刊文献+

有关公允价值变动损益的研究

下载PDF
导出
摘要 本文从公允价值的确定方法出发,提出了“公允价值变动损益”的会计处理方法.以及实行“公允价值变动损益”对企业经营利润的影响,以期通过简要分析,帮助相关企业管理人员和财务人员认识到实行“公允价值变动损益”的重要性,促进企业财务管理更加规范、合理、全面。
作者 武迎春
出处 《中国外资》 2014年第5期110-110,共1页 Foreign Investment in China
  • 相关文献

参考文献2

二级参考文献22

  • 1Ball, R. 2006. International Financial Reporting Standards (IFRS) : Pros and Cons for Investors. Accounting and Business Research (International Accounting Policy Forum), 36 (Sup- plement 1 ) : 5 - 27.
  • 2Beaver, W. H. , and W. R. Landsman. 2001. The Rel- evance of the Value Relevance Literature for Financial Account- ing Standard Setting: Another View. Journal of Accounting and Economics, 31 (1-3): 77 -104.
  • 3Dechow, P. M. 1994. Accounting Earnings and Cash Flows as Measures of Firm Performance : The Role of Accounting Accruals. Journal of Accounting and Economics , 18 (1) : 3 - 42.
  • 4Feltham, G. , and J. Ohlson. 1995. Valuation and Clean Surplus Accounting for Operating and Financial Activities. Con- temporaE- Accounting Research, 11 (2) : 689 -731.
  • 5Hirst, D. E., and P. E. Hopkins. 1998. Comprehensive Income Reporting and Analysts Valuation Judgments. Journal of Accounting Research, 36 (Supplement) : 47 - 75.
  • 6Kothari, S. , and J. Zimmerman. 1995. Price and Return Models. Journal of Accounting and Economics, 20 (3): 155 - 192.
  • 7Leone, A. , J. Wu, and J. Zimmerman. 2006. Asymmet- ric Sensitivity of CEO Cash Compensation to Stock Returns. Journal of Accounting and Economics, 42 ( 1 -2) : 167 - 192.
  • 8Ohlson, J. 1995. Earnings, Book Values, and Dividends in Equity Valuation. Contemporary Accounting Research, 11 (2) : 661 -687.
  • 9吴水澎,徐莉莎.新会计准则实施的效果--从价值相关性的角度[J].经济与管理研究,2008,29(6):61-66. 被引量:23
  • 10程小可,龚秀丽.新企业会计准则下盈余结构的价值相关性——来自沪市A股的经验证据[J].上海立信会计学院学报,2008,22(4):36-46. 被引量:26

共引文献35

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