欢迎来到天天文库
浏览记录
ID:33323197
大小:592.68 KB
页数:69页
时间:2019-02-24
《公允价值会计及其在我国的应用研究》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、赣南师范学院illustrate:first,todomesticandforeignfair-valueaccountingrelevantdocumentsarereviewed,thispaperexpoundsfairvalueaccountingconnotationamongtheIASB,FASBandourcountryandcomparingeachother;Accordingtotheexistingliteraturetosummaryfair-valueaccountingnatureandfromattributes,levelsandmeth
2、odsofthreeaspectsanalyzedeeplythecoreoffairvalue-measurement,mainlytosolvethequestion"whatitis";Secondly,theinnovationisclassifiedasinnerandoutertwotheoreticalbasisaccordingtotheliteraturenowandexpatiatesthefairvalueaccounting,whichcansolvetheproblemof"why";Finally,bycomparison,analysisan
3、dinductionandchartsmethodtoexpatiateonfairvalueapplicationinourcountry’saccountingstandardsandtheriskofearringsmanagementandpro-cyclicalitytobefacedinpracticalapplication,mainlytosolvetheproblemof"howtouse".Keywords:Fairvalueofaccounting;Accountingstandards;Earringsmanagementrisk;Pro-cycl
4、icalityriskIII目录1绪论...............................................................................................................................................21.1研究背景.......................................................................................................................
5、......21.2研究意义.............................................................................................................................31.3研究方案.............................................................................................................................31.3.1研究目标和拟解决关键的
6、问题..............................................................................31.3.2研究方法与技术路线..............................................................................................31.3.3本论文特色与创新点.....................................................................................
7、.........42公允价值会计文献综述................................................................................................................52.1国外文献.............................................................................................................................
此文档下载收益归作者所有