期刊文献+

现行公允价值级次相关问题探讨

下载PDF
导出
摘要 市场经济的快速发展,推动着公允计量在企业会计核算中大范围的使用,从而提高了对公允价值计量的需求和要求。随着会计核算准则的不断完善,公允价值级次的提出,大大的促进了经济的发展,企业的发展。但观察长久应用下来的结果,公允价值在现实应用中的可靠性和可执行性有很多关乎细节的问题,从而阻碍了应用范围的扩张和应用效果的体系。下文将对我国现行公允价值级次相关的问题进行探讨分析,以找出对应的完善对策。
作者 马岭
出处 《现代商业》 2015年第23期208-209,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