The Study on the Choice of Accounting Measurement About China Private Equity Fund

被引：0

作者：

Wu Liming ^{[1
]}

Ren Xiaojing ^{[1
]}

机构：

[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing, Peoples R China

来源：

PROCEEDINGS OF THE ELEVENTH INTERNATIONAL SYMPOSIUM - MANAGEMENT SCIENCES AND ENGINEERING | 2011年

关键词：

Private equity fund; Accounting measurement; Historical cost; Fair value;

D O I：

暂无

中图分类号：

C93 [管理学];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ;

摘要：

China's private equity funds have been rapid developed in recent years, however the private equity market is subject to further refinement. The Accounting Standards has not yet made special provisions to recognition and measurement of private equity funds. This paper discusses private equity fund measurement methods and problems in the emerging market environment, one is the PE funds' selection of external investment accounting measurement models, and the other is the PE's investors' selection of the accounting measurement models.

引用

页码：357 / +

页数：3

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