公允價(jià)值在非貨幣性資產(chǎn)交換中的應(yīng)用研究.pdf

1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文公允價(jià)值在非貨幣性資產(chǎn)交換中的應(yīng)用研究姓名：劉紅申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：張一貞201103154AbstractInternationalAccountingStardsisanationaltrendintheglobalizationofaccountingstardsimptantissuesfacingone.Thedefinitionoffairvaluewithfairvalueacc

2、ountingstardsrelatedprojectsChinasaccountingstardswithinternationalaccountingstardshasbeenthebasicconvergence.Asthesuperiityoffairvalueitselfwiththerealneedsofthemarkethasbeenwidelyusedinternationalaccountingstardsthewld

3、sfinancialaccountingstards.Promulgationofthenewnonmoaryassetsusingthefairvalueoftheexchangecriteriaintheconditionsoftheexchangehascommercialsubstancefairvaluecanbereliablymeasuredprudentuseofthenewguidelinesreflectthefai

4、rvalue.Fairvalueofnonmoaryassetsinexchangereopeningoftheguidelinesthattheinternationalconvergenceofaccountinghastakenasubstantialstep.HoweverduetoChinascapitalmarketsareunderdevelopedthefairvaluevaluationoftechnologyisno

5、tyetmatureaccountancyprofessionaltodeterminecapacityfactsarenothighsotheoperabilityofthefairvaluemeasurementisnotstrongthusreducingthereliabilityofaccountinginfmation.Therefetoexpletheexchangeofcriteriafnonmoaryassetsatf

6、airvalueinthepracticalapplicationofissuesrelatedtotheaccountingprofessionhasbecomeanimptantproblemurgently.Inthispapertheexchangeofnonmoaryassetsbasedtheytoexplaintherevisionofaccountingstardsin3basicchangesinthebusiness

7、valuationoperationofthehisticalbackgroundcombinedwiththecaseoflistedcompaniesindepthanalysisofthefairvalueoftheexchangeofnonmoaryassetspracticestatusproblemsofusefideastosolvetheseissuesrecommendationsaimedatthepracticeo

8、fnonmoaryassetsatfairvalueintheintroductionwhilethereliabilityrelevanceofscientifictreatmentoftherelationshiptoenhanceitscanbeoperationalreduceitsadverseeffectscontinuetoimprovetheexchangeofnonmoaryassetsrelatedcontentgu