公允價值計量的應用與經(jīng)濟后果研究.pdf

1、山西財經(jīng)大學碩士學位論文公允價值計量的應用與經(jīng)濟后果研究姓名：楊鵬杰申請學位級別：碩士專業(yè)：會計學指導教師：張一貞2011-05-244 Abstract In recent years, Fair Value Measurement sustained attention by the community, especially for the accounting profession, it is

2、 also a bone of contention. Now the International Accounting Standards Board and the U.S. Financial Accounting Standards Board has always been very concerned about the application of fair value,

3、 and draw a lot of research. In August 2006 FASB published Financial Accounting Standards Bulletin No.157 “Fair Value Measurements“, established a fair value measurement framework, which makes t

4、he fair value of the reliability and operability has been a qualitative improvement. China in terms of fair value measurement model is relatively late. And the process was not smooth sailing,

5、but experience repeated ups and downs. In the background of international convergence of accounting standards ,under the new situation of China issued the “Accounting Standards for Enterprises 20

6、06“, the fair value to be re- introduced, which largely contributed to our further development of financial accounting theory. In this context, the paper first compares IASB, the United States

7、and our new definition of fair value, and their respective characteristics defined. In this based on the fair value of the property and other properties of the different accounting measurement

8、 and contact, the paper In the analysis of the fairness of fair value measurement, subjectivity, time and space, composite and decision- making on the basis of relevance, that fair value measur

9、ement attributes and other properties not in the same parallel levels, but higher than the other accounting measurement properties of complex measurement properties. And further analysis of the fair value

10、 of the level of division, valuation methods and economic consequences of the fair value of the theory. In the history of our fair value analysis of changes were discussed, and then analyzes

11、 the fair value measurement in the Accounting Standards for Enterprises No.3 “investment real estate“, Accounting Standards for Enterprises No.20 “Enterprise merger“, Accounting Standards for Enterprises No

12、. 22 “Financial Instruments Recognition and Measurement “of the three criteria and their economic consequences. This paper argues that the adoption of fair value, it will have a significant imp

13、act on the financial position and operating results and affect management of the business decision- making and the transfer of financial reporting. And ultimately affect investor decisions. Finall