公允价值计量属性的应用对雅戈尔集团股份有限公司会计信息的影响_会计专业硕士学位论文_精品.docVIP

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公允价值计量属性的应用对雅戈尔集团股份有限公司会计信息的影响_会计专业硕士学位论文_精品.doc

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公允价值计量属性的应用对雅戈尔集团股份有限公司会计信息的影响_会计专业硕士学位论文_精品

公允价值计量属性的应用对雅戈尔集团股份有限公司会计信息的影响_会计专业硕士学位论文 ABSTRACT Chinese Ministry of Finance in the new accounting standards were issued in February 2006, and the biggest highlight of the new guidelines is the introduction of a fair value measurement attributes. Accounting standards have the economic consequences, and if the new accounting standards issued in 2007 is used in the execution of the listed companies, it will inevitably impact the relevance and reliability of these listed companies. Introduction of the fair value measurement attribute in the new accounting standards is bound to affect the performance measurement results, thereby affecting the distribution of benefits of the business interests of the parties, and therefore of the parties related to the interests will certainly concern the relevance and reliability of corporate performance information. According to researches at home and abroad for the fair value measurement of the impact of accounting information, researchers generally considered the relevance of fair value will be improved by the new accounting information, but for the impact of the fair value measurement on the reliability of accounting information, the current domestic and international research has not yet reached the same conclusions. What kind of impact will be caused after the fair value measurement attributes being used in the listed companies from 2007? Exposure Draft of the fair value accounting standards which is released on May 28, 2009 by IASB, concerned the definition, range, measurement and disclosure requirements of the fair value, building a unified application guide for all International Financial Reporting Standards and reducing the guidelines for the use of complex and improve the consistency of the application, especially specified the use of the fair value measurement in an inactive market. In May 2012, the new guidelines of fair value of the IASB Exposure Draft accurately clarifies the definition of fair value, more clearly expre