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1.
公允价值计量在实际运用中有一定的困难,本文就公允价值在实际应用中难点问题剖析的基础上,提出了具有针对性的对策。 相似文献
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公允价值:理论内涵与准则运用 总被引:144,自引:1,他引:144
本文结合公司理财和财务会计理论的观点 ,重新反思公允价值在新形势下的定位。首先 ,从会计是一个信息系统的角度出发 ,探讨如何正确认识公允价值的定义、作用及其所提供的会计信息的可靠性问题 ,并对比分析了传统计量属性的内在逻辑关系 ;其次 ,对我国会计准则今后如何运用公允价值提出自己的意见 ,并建议增加一张全面收益表作为过渡。最后 ,对全文进行总结并展望公允价值的未来前景。 相似文献
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公允价值计量理论困境探讨 总被引:1,自引:0,他引:1
2006年我国新颁布的《企业会计准则》中最大的亮点就是将“公允价值”作为一种计量属性而提出。本文论述了公允价值的本质及其定义,从可靠性和相关性两方面来探讨公允价值计量的难点,最后提出一些解决方法。 相似文献
4.
李琦 《金融经济(湖南)》2010,(7):64-66
公允价值是外来事物,我国新会计准则将其定义为在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。我国使用公允价值进行计量的时间比较短,对公允价值研究不深,实践中出现很多问题。本文通过分析公允价值理论和我国实践应用中存在的问题,提出完善公允价值的应对之策。 相似文献
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本文在采用准则相关理论的规范研究的基础上,通过对上市公司运用公允价值进行计量的有关问题进行分析,提出了规范公允价值计量的建议。 相似文献
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本文首先对公允价值审计概念展开描述,接着提出了当前审计公允价值面临的一些问题和难题,最后有针对性地阐述了一些解决的对策和建议.虽然近期对公允价值审计的风险还是比较高的,但随着我国市场体系的不断完善和审计人员素质的提高,审计风险将会逐渐降低 相似文献
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本文阐述了我国会计体系引入公允价值计量的必要性和实施公允价值计量所面临的挑战,并在此基础上提出完善公允价值计量环境的建议,以使公允价值的应用真正为会计信息使用者提供决策信息。 相似文献
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有关公允价值变动损益的结转问题,对初学者来说往往不大容易理解.本文通过对交易性金融资产、可供出售金融资产公允价值变动的账务处理进行分析,帮助会计初学者准确理解公允价值变动损益科目的意义、作用和使用方法. 相似文献
11.
Kiridaran Kanagaretnam Robert Mathieu Mohamed Shehata 《Journal of Accounting and Public Policy》2009,28(4):349-365
In January 2005 the Canadian Accounting Standards Board (AcSB) issued three new accounting standards that require Canadian firms to mark-to-market certain financial assets and liabilities and recognize the holding gains and losses related to these items as other comprehensive income or as part of net income. The Board’s objectives for issuing the new standards are (i) to harmonize Canadian GAAP with US and International GAAP, (ii) to enhance the transparency and usefulness of financial statements, and (iii) to keep pace with changes in accounting standards in other countries that are moving towards fair value accounting. This paper investigates empirically whether requiring Canadian companies to report comprehensive income and its components provides the securities market with incremental value-relevant information over the traditional historical-cost earnings approach.Previous empirical studies provide mixed evidence on the value relevance of other comprehensive income and its components. This mixed evidence may be attributed partially to the use of as if methodology to construct an ex-ante measure of other comprehensive income prior to the implementation of SFAS 130, which introduces measurement error. In contrast, this study uses actual data on other comprehensive income for a sample of Canadian firms cross-listed in the US in the period 1998–2003. We find evidence that available-for-sale and cash flow hedges components are significantly associated with price and market returns. We also find that aggregate comprehensive income is more strongly associated (in terms of explanatory power) with both stock price and returns compared to net income. However, we find that net income is a better predictor of future net income relative to comprehensive income. Our findings suggest that mandating all Canadian firms to adopt the new accounting standards is expected to enhance the usefulness of financial statements. Our findings, therefore, should be of interest to Canadian accounting policy makers as they provide ex-ante evidence on the potential usefulness of mandating firms to report comprehensive income and the components of other comprehensive income in their financial statements. 相似文献
12.
《Journal of Accounting and Public Policy》2022,41(1):106878
We explore how discretion over fair value measurement affects the comparability of fair value estimates in the financial industry. We find that greater exposure to Level 2 (Level 3) measurement enhances (diminishes) the comparability of fair value estimates across firms. These contrasting results reflect a nuanced relation between discretion over fair value measurement and comparability and suggest that managers convey useful information through Level 2 estimates, whereas Level 3 measurement is subject to error and managerial opportunism. Cross-sectional analyses show that fair value estimates are less comparable when managers have stronger incentives to introduce discretion and more comparable when investor monitoring is stronger. Additional analyses demonstrate that the comparability of fair value estimates is negatively associated with non-agency mortgage backed security holdings, the asset class most likely to be held at Level 3 by our sample firms, and that our primary results hold for alternative measures of comparability. Taken together, our results highlight the critical role of discretion in shaping the comparability of fair value estimates. 相似文献
13.
Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector
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The objective of our research was to respond to the call of Barth and Taylor ( 2010 ) for more research to examine the role of discretion in fair value estimates. Specifically, we investigate factors that explain banks’ accounting choices to use Level 3 valuation inputs from the fair value measurement hierarchy. Using hand‐collected data from a sample of international banks during 2009–2013, we find that incentives to use discretionary Level 3 valuation inputs, which can provide an opportunity to manage earnings, are associated with both firm‐level and country‐level determinants. Additional tests provide evidence that Level 3 ‘transfer‐in’ behaviour is related to changes in bank characteristics. 相似文献
14.
《Journal of Contemporary Accounting and Economics》2019,15(3):100160
Recent increases in the occurrence and magnitude of goodwill impairment charges highlight the increasing importance of the role of the auditor in goodwill accounting. This study examines the association between disclosures about the fair value measurement of goodwill and audit fees. We find that goodwill-related disclosures are positively related to audit fees, consistent with the idea that auditors increase their audit efforts to mitigate potential reputational and litigation losses (“audit risk effect”). Additionally, our results indicate that the information asymmetry and investor scrutiny moderate the association between goodwill-related disclosures and audit fees. One possible explanation is that auditors take goodwill-related disclosures as a signal of truthful goodwill accounting and this “signaling effect” partially offsets the “audit risk effect” of goodwill-related disclosures when information asymmetry or investor scrutiny is perceived as high. 相似文献
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本文阐述了公允价值在为经济决策提供有用信息中所扮演的角色,以及公允价值的五个缺陷,并分析了澳大利亚两家不同行业的企业对公允价值的应用。 相似文献
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关于股票期权会计若干问题的探讨 总被引:3,自引:0,他引:3
王瑞华 《中央财经大学学报》2001,(3):57-60
随着我国企业改革的深化与市场经济的确立与完善,在企业中探索一种科学有效的激励机制已成为一个亟等解决的课题,股标期权制度作为近年来在西方国家中行之有效的一种企业激励机制,在我国也吸引了越来越多的注意力。本文在对股标期权概念及其激励作用进行分析的基础上,对股票期权的确认时机、股票期权的计量和设计股标期权应注意的问题进行了探讨。 相似文献
17.
This study investigates the value relevance of comprehensive income (CI) reporting contextual to the specific market and financial reporting environment in China. We posit the information content of CI or other comprehensive incomes (OCI) is affected by the information environment. By applying analyst coverage as a main proxy for firms' information environment, this study finds that analyst following contributes to reducing information asymmetry and increasing information preciseness and investors' comprehension, thus it is positively associated with the value relevance of CI or OCI information. We also document that a few OCI items have incremental explanatory power to firm valuation in the Chinese market, which is mainly for those firms with greater analyst coverage. We therefore conclude that the information environment should be taken into consideration in evaluating the value relevance of CI reporting. 相似文献
18.
The value relevance of comprehensive income (CI) compared to net income (NI) remains unresolved. We look at this issue in the Canadian market, using association methods to determine the value relevance of reporting CI and other comprehensive income (OCI) components for stock prices and returns. The sample consists of all the firms in the S&P/TSX Composite Index that prepared their financial statements according to Canadian standards or International Financial Reporting Standards (IFRS) over the 2008–2016 period. Although we find no evidence that CI is more value relevant than NI for stock prices and returns, we note that some OCI components are incrementally value relevant beyond NI for both amounts. In addition, financial services firms differ from other companies in terms of the relationships between some of their OCI components and prices or returns, with such firms even driving some relationships. Relationships between OCI components and prices or returns are also affected when data from the financial crisis period are excluded, with some relationships even changing after IFRS adoption. These results inform Canadian standard setters and financial statement users that OCI components are decision useful for the Canadian market. 相似文献
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This study investigates the relevance of net financial expenses with respect to equity valuation in an IFRS accounting regime. According to the residual earnings valuation model, income related to balance sheet items that are recorded at fair value is not applicable for valuation purposes. There are no residual earnings associated with these items because the balance sheet provides ‘perfect’ value estimates for the items in question. In accordance with the contention that under IFRS, aggregate net financial liabilities are recorded at a book value that is close to fair value, this study demonstrates that net financial expenses are not associated with the market prices of stocks. The investigation discusses the empirical findings in light of the enduring controversies regarding the use of fair value accounting. 相似文献
20.
Ryan McDonough Argyro Panaretou Catherine Shakespeare 《Journal of Business Finance & Accounting》2020,47(3-4):303-332
A fundamental issue debated in the accounting literature centres on the appropriate basis for measuring firms’ assets and liabilities. During the last several decades, scholars have generated a growing body of important insights about the use of the fair value measurement attribute in financial reports around the globe. In this paper, we provide an overview of the institutional background of fair value accounting and the associated accounting standards that prescribe the use of fair value measurements under International Financial Reporting Standards and Generally Accepted Accounting Principles in the US. We discuss and document the extent to which firms across different industries and accounting regimes recognize and disclose in their financial reports assets and liabilities measured at fair value and we reflect on aspects of the fair value accounting literature. In doing this, we identify several areas in which additional research can further our understanding of fair value measurements and disclosures. 相似文献