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
收藏
页码：307 / 310
页数：4
相关论文
共 50 条
  • [21] Research on Accounting Measure based on Fair Value
    Wang Hongni
    PROCEEDINGS OF THE 2015 INTERNATIONAL CONFERENCE ON SOCIAL SCIENCE AND TECHNOLOGY EDUCATION (ICSSTE 2015), 2015, 18 : 307 - 310
  • [22] Accounting for good governance: the fair value challenge
    Dixon, John
    Frolova, Yuliya
    CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2013, 13 (03): : 318 - 331
  • [23] Fair-value accounting of insurance companies
    Perlet, H
    BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 2003, 55 (04): : 441 - 456
  • [24] Fair value accounting standards and securities litigation
    Ashraf, Musaib
    Donelson, Dain C.
    Mcinnis, John
    Mergenthaler, Richard D.
    JOURNAL OF ACCOUNTING & ECONOMICS, 2025, 79 (01):
  • [25] Fair value accounting problems and coping strategies
    Yu, Qingmin
    2014 SEVENTH INTERNATIONAL JOINT CONFERENCE ON COMPUTATIONAL SCIENCES AND OPTIMIZATION (CSO), 2014, : 424 - 427
  • [26] Fair Value Accounting and Business valuation.
    Schildbach, Thomas
    BETRIEBSWIRTSCHAFTLICHE FORSCHUNG UND PRAXIS, 2009, 61 (04): : 371 - 387
  • [27] Fair Value Accounting is the Wrong Scapegoat for this Crisis
    Veron, Nicolas
    ACCOUNTING IN EUROPE, 2008, 5 (02) : 63 - 69
  • [28] Research on the Application of Fair Value in Financial Accounting
    Li, Xiaoying
    PROCEEDINGS OF THE 2016 4TH INTERNATIONAL EDUCATION, ECONOMICS, SOCIAL SCIENCE, ARTS, SPORTS AND MANAGEMENT ENGINEERING CONFERENCE (IEESASM 2016), 2016, 22 : 1088 - 1091
  • [29] Fair Value Accounting and Managers' Hedging Decisions
    Chen, Wei
    Tan, Hun-Tong
    Wang, Elaine Ying
    JOURNAL OF ACCOUNTING RESEARCH, 2013, 51 (01) : 67 - 103
  • [30] A study on application of fair value in accounting in China
    Zhou Chaoyang
    Yu Xianyong
    Mao Hongya
    Proceedings of the 3rd International Conference on Innovation & Management, Vols 1 and 2, 2006, : 636 - 641
12345