| 公允价值会计下未实现损益的影响研究 |
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| 引用本文： | 周长鸣. 公允价值会计下未实现损益的影响研究[J]. 广西金融研究, 2009, 0(1) |
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| 作者姓名： | 周长鸣 |
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| 作者单位： | 南京工业大学经管学院,江苏,南京,210009 |
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| 摘 要： | 本文建立了一个价格动力学模型,用以检测与企业过去回报相关的未实现损益.经验表明,当企业在综合收益表中报告了相应投资的未实现损益后,公司价值与盈余都会有较大波动.把未实现损益包含在收益中会引起股价和盈余的波动,这与市场的弱式有效假说不一致.
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| 关 键 词： | 投资 公允值会计 未实现损益 报告形式 |
The Research of the Unrealized Gain and Loss Impact under Fair Value Accounting |
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| zhou Changming. The Research of the Unrealized Gain and Loss Impact under Fair Value Accounting[J]. JOurnal of Guangxi Financial Research, 2009, 0(1) |
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| Authors: | zhou Changming |
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| Affiliation: | Nanjing University of Technology;Nanjing jiangsu 210009 |
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| Abstract: | This article established a pricing model for detection unrealized gains or los that related to businesses in the past. Experience shows that when companies report corresponding unrealized gains and losses in the comprehensive income, the value of the company will have greater volatility in earnings. Including the unrealized gains and losses in earnings could induce violations of work- form efficiency and exacerbate volatility in surplus and earnings. |
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| Keywords: | Investment Fair Value Accounting Unrealized Gains or Loss Report Form |
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