| 公允价值信息披露的若干问题与建议 |
| |
| 引用本文： | 陈文霞. 公允价值信息披露的若干问题与建议[J]. 福建商业高等专科学校学报, 2013, 0(2): 67-71 |
| |
| 作者姓名： | 陈文霞 |
| |
| 作者单位： | 福建经济学校财经教研室,福建福州,350003 |
| |
| 摘 要： | 2006年财政部颁布的会计准则重新启用了公允价值计量属性,但公允价值信息披露存在一些缺陷。针对目前公允价值信息在表内列报和表外披露存在的问题,建议改进现行利润表,把"公允价值变动损益"和"资产减值损失"等持有损益的项目从营业利润计算部分转入税前利润计算部分;在表外增建"公允价值变动明细表"附表和"公允价值事项说明"以囊括所有公允价值表外信息,起到突出其余公允价值信息的作用。
|
| 关 键 词： | 会计信息 公允价值 信息披露 |
Research on Information Disclosure of Fair Value |
| |
| CHEN Wen-xia. Research on Information Disclosure of Fair Value[J]. Journal of Fujian Commercial College, 2013, 0(2): 67-71 |
| |
| Authors: | CHEN Wen-xia |
| |
| Affiliation: | CHEN Wen-a (Finance Department, Fujian Economic School, Fuzhou, Fujian, 350003 ) |
| |
| Abstract: | The Ministry of Finance issues accounting standards and has the fair value attribute in 2006. However, the disclosure of fair value has some defects. Ths paper puts forward the improvement of profit statement, puts fair value change and asset impairment into the pre - tax profit and adds fair value list and fair value instruction. |
| |
| Keywords: | accounting information fair value information disclosure |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
