期刊文献+

实施公允价值计量后对上市公司的影响

下载PDF
导出
摘要 财务部门自诞生之初就在一个公司的所有部门中占有极为重要的地位,正所谓小公司靠人运作而大公司就需要财务运作。良好的财务运转会直接关系到公司的健康与否,需要引起足够的重视。本文将结合公允价值计量在我国一些国内大型企业中的使用进行探讨,并对其中的一些问题作出研究,希望能够对公允价值计量对我国的一些企业会计计量有所帮助。
作者 胡也军
出处 《现代商业》 2015年第5期212-213,共2页 Modern Business
  • 相关文献

二级参考文献14

  • 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
  • 2Barth M.. 1994. Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. The Accounting Review, 69 (January) : 1 -25.
  • 3Barth M., William H. Beaver, Wayne R. Landsman. 1996. Value - Relevance of Banks" Fair Value Disclosures under SFAS No. 107. The Accounting Review, 71 (4) : 513 -537.
  • 4Beaver W. , S. Datar, M. Wolfson. 1992. The Role of Mar- ket Value Accounting in the Regulation of Insured Depository In- stitutions. In The Reform of Deposit Insurance: Disciplining the Government and Protecting Taxpayers, Chapter 9, edited by Barth and Brumbaugh, New York, NY: Harper Business.
  • 5Bernard V.. 1989. Capital Markets Research in Accounting During the 19801s: A Critical Review. In University of Illinois Golden Jubilee Symposium, 72 - 120, edited by T. Frecka, Champaign, IL.
  • 6Eccher, E. , K. Ramesh, and R. Thiagarajan. 1994. Fair Value Disclosures by Bank Holding Companies. Working paper, Northwestern University, Evanston, IL.
  • 7Landsman W.. 1986. An Empirical Investigation of Pension Fund Property Rights. The Accounting Review, 61 (October): 662 -691.
  • 8Landsman W. , J. Magliolo. 1988. Cross- Sectional Capital Markets Research and Model Specification. The Accounting Re- view, 63 (October) : 586 ~684.
  • 9Nelson, Karen K.. 1996. Fair Value Accounting for Com- mercial Banks: An Empirical Analysis of SFAS No. 107. The Accounting Review, 71 (2): 161 -182.
  • 10Ohlson J. A.. 1989. Accounting Earnings, Book Value, and Dividends : The Theory of the Clean Surplus Equation (part 1) . Working paper, Columbia University, New York, NY.

共引文献122

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