| 公允价值会计的反思 |
| |
| 引用本文： | 缪映.公允价值会计的反思[J].地质技术经济管理,2010(11):92-96. |
| |
| 作者姓名： | 缪映 |
| |
| 作者单位： | 厦门理工学院商学系,福建厦门361024 |
| |
| 基金项目： | 2009年-2010年度福建省厦门市科技局计划指导性项目《公允价值计量模式理论与应用研究》（3502Z20099019）课题成果 |
| |
| 摘 要： | 公允价值与历史成本之间的孰优孰劣一直就伴随着争议。我们不应该忽视公允价值固有的内涵缺陷及其与财务会计概念框架的冲突,以及在金融危机中的顺周期效应。文章将从会计决策有用目标和会计信息质量以及准则的经济后果角度重新反思公允价值会计。
|
| 关 键 词： | 公允价值 公允价值会计 会计目标 会计信息质量 经济后果 |
Reflection on Fair Value Accounting |
| |
| Miao Ying.Reflection on Fair Value Accounting[J].Geological Technoeconomic Management,2010(11):92-96. |
| |
| Authors: | Miao Ying |
| |
| Institution: | Miao Ying(Department of Business,Xiamen University of Technology,Xiamen 361024,China) |
| |
| Abstract: | Controversy has accompanied between fair value and historical cost.We should not ignore the content of the fair value of the inherent de-fects and its conflict with Conceptual Framework of Financial Accounting,as well as its procyclicality in the financial crisis.This paper rethinks fair value accounting through accounting objectives,qualitative characteristics of accounting information and the economic consequences. |
| |
| Keywords: | Fair value FVA accounting objectives qualitative characteristics of accounting information economic consequences |
| 本文献已被 维普 等数据库收录！ |
