Thinking of the New Accounting Standard Systems on the Fair Value

被引：0

作者：

Cheng, Ming-e ^{[1
]}

Tang, Yang ^{[1
]}

机构：

[1] Henan Polytech Univ, Sch Econ & Management, Jiaozuo 454003, Henan, Peoples R China

来源：

PROCEEDINGS OF THE 3D INTERNATIONAL CONFERENCE ON APPLIED SOCIAL SCIENCE RESEARCH | 2016年 / 105卷

关键词：

New accounting standard Systems; Fair value;

D O I：

暂无

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

The ministry of finance in February 15, 2006 release, including one principle and 38 specific standards of the new accounting standards system, in many aspects to realize the new breakthrough, including the use of fair value measurement attribute is the most striking aspect. In this paper, the new accounting standards in fair value concept, the use of fair value and the fair value of application of thinking about three aspects to carry on the analysis, this paper put forward own corresponding opinions.

引用

页码：307 / 310

页数：4

共 50 条

[1] The Worth of Fair Value Accounting: Dissonance between Users and Standard Setters
Georgiou, Omiros
CONTEMPORARY ACCOUNTING RESEARCH, 2018, 35 (03) : 1297 - 1331
[2] The lack of impact of fair value accounting: a commentary on '"fair value" accounting as the normative Fisherian phase of accounting'
Baker, Charles Richard
ACCOUNTING HISTORY REVIEW, 2018, 28 (03) : 191 - 198
[3] Fair value-accounting
Baetge, J
Zülch, H
BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 2001, 53 (06): : 543 - 562
[4] Fair value accounting and the SNA
Utsunomiya, K
HITOTSUBASHI JOURNAL OF ECONOMICS, 2003, 44 (01) : 37 - 47
[5] Fair Value Accounting and Stewardship
Abdel-Khalik, A. Rashad
ACCOUNTING PERSPECTIVES, 2010, 9 (04) : 253 - 269
[6] ANALYSIS OF EVIDENCES FOR THE FAIR VALUE IN THE NEW CONCEPTUAL STRUCTURE OF ACCOUNTING
Zanolla, Ercilio
Antunes, Gustavo Amorim
REVISTA AMBIENTE CONTABIL, 2018, 10 (01): : 88 - 103
[7] Is It Fair to Blame Fair Value Accounting for the Financial Crisis?
Pozen, Robert C.
HARVARD BUSINESS REVIEW, 2009, 87 (11) : 84 - +
[8] 'Fair Value' accounting as the normative Fisherian phase of accounting
Cardao-Pito, Tiago
Ferreira, Joao Silva
ACCOUNTING HISTORY REVIEW, 2018, 28 (03) : 149 - 179
[9] Fair Value Accounting in Historical Perspective
Jack, Lisa
ACCOUNTING REVIEW, 2015, 90 (02): : 825 - 828
[10] Accounting Choice and the Fair Value Option
Guthrie, Katherine
Irving, James H.
Sokolowsky, Jan
ACCOUNTING HORIZONS, 2011, 25 (03) : 487 - 510

← 1 2 3 4 5 →