| 公允价值应用对上市公司股东权益的影响 |
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| 引用本文： | 张劲松,苑士威. 公允价值应用对上市公司股东权益的影响[J]. 北方经贸, 2009, 0(2): 58-60 |
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| 作者姓名： | 张劲松 苑士威 |
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| 作者单位： | 哈尔滨商业大学会计学院,哈尔滨,150028 |
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| 基金项目： | 黑龙江省自然科学基金 |
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| 摘 要： | 财政部颁布的新会计准则已于2007年1月1日开始在上市公司中推行。新会计准则的全面实施,对提升经营业绩、提高上市公司股东权益具有重要的意义。分析相关数据,新会计准则公允价值的应用将在投资性房地产、金融工具、非货币性资产交易中对上市公司股东权益产生影响。
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| 关 键 词： | 新会计准则 公允价值 股东权益 |
The Analysis of Fair Value Application Impact on Equity of the Shareholders of Listed Companies |
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| ZHANG Jin-song,YUAN Shi-wei. The Analysis of Fair Value Application Impact on Equity of the Shareholders of Listed Companies[J]. Northern Economy and Trade, 2009, 0(2): 58-60 |
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| Authors: | ZHANG Jin-song YUAN Shi-wei |
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| Affiliation: | Harbin Trade University;Accounting Institute;Harbin 150028 |
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| Abstract: | Ministry of Finance issued new accounting standards on January 1,2007 which started the implementation of the listed companies.The new accounting standards fully implementation is of great significance to enhance operational performance and enhance shareholders’ equity of listed companies.In the help of the relevant data,it analysis that the new accounting standards application on the fair value to the impact of listed companies’equity |
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| Keywords: | new accounting standards fair value shareholders equity |
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