oaioai:dspace.xmu.edu.cn:2288/40478

A Study on the Relevant Problems of Fair Value Appraisal

Abstract

近年来,国际会计准则越来越多地要求在财务报告中使用公允价值计价,而由于评估行业在价值发现方面的优势,以财务报告为目的的公允价值评估逐渐成为会计界和评估界共同研究的焦点。目前多数研究的重点是针对具体的会计准则讨论如何确定公允价值,对于公允价值评估的理论依据,即促进会计和评估结合的真正原因,并未进行深入探讨。同时由于我国的特殊情况,以财务报告为目的的公允价值评估目前在我国还不能得到广泛发展,理论研究上自然尚属空白。因此,针对公允价值评估理论依据研究的空白以及我国评估界的特殊情况,本篇论文将对以财务报告为目的的公允价值评估相关问题进行一些肤浅的介绍及研究,重点讨论会计中公允价值与资产评估中市场价值之...Recently fair value accounting is more and more favored by the International Accounting Standards Board(IASB)as the preferred basis for measuring assets and liabilities in the financial reports. So fair value appraisal for the purpose of financial reporting gradually becomes the research focus of both accounting field and valuation field. However, many people put the research emphasis on how to fi...学位:经济学硕士院系专业:经济学院财政金融系_财政学(含税收学)学号:20024100

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oaioai:dspace.xmu.edu.cn:2288/40478Last time updated on 6/16/2016View original full text link

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