Empirical Research of Fair Value Change in Financial Listed Companies in Financial Crisis

被引：0

作者：

Zhang, Zenglian ^{[1
]}

Lei, Chongxin ^{[1
]}

机构：

[1] Univ Sci & Technol Beijing, Sch Econ & Management, Beijing 100083, Peoples R China

来源：

INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT (EBM2011), VOLS 1-6 | 2011年

关键词：

financial crisis; fair value; controversy and the pros and cons; empirical analysis;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

After outbreak of financial crisis, fair value exposed some shortcomings of its own. Financier and accountancy launched a fierce debate around fair value. In this paper, taking all of our 32 public financial enterprises for example, analyzed some items about fair value in income statement and balance sheets, the results is that using fair value is the trend, though financial crisis exposed some shortcomings of fair value, we shouldn't abolish it, its reform is trend. Long-term proposal is specification the recognition, measurement and presentation of fair value items from guidelines level; Short-term proposal is resolve the co-existence contradictions of historical cost and fair value in China.

引用

页码：281 / 286

页数：6