Fair value accounting problems and coping strategies

被引：0
|
作者：
Yu, Qingmin [1 ]
机构：
[1] Shunde Polytech, Dept Econ & Management, Shunde, Peoples R China
来源：
2014 SEVENTH INTERNATIONAL JOINT CONFERENCE ON COMPUTATIONAL SCIENCES AND OPTIMIZATION (CSO) | 2014年
关键词：
Fair value accounting problems; Measured at historical cost; Pro-cyclical effects; Valuation risk;
D O I：
10.1109/CSO.2014.88
中图分类号：
TP39 [计算机的应用];
学科分类号：
081203 ; 0835 ;
摘要：
In recent years, fair value pricing method has been putting forward as the direction of accounting measurement by accounting standard setters. But in the context of the international financial crisis, fair value accounting exposes pro-cyclical effects and valuation risk defects. Fair value accounting is the inevitable product of the competitive market economy, and it needs to be improved. Based on China's actual condition, the author puts forward the corresponding improvement strategies.
引用
收藏
页码：424 / 427
页数：4
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