公允价值对现金股利政策的影响及股价反应会计学专业论文.docxVIP

重庆大学硕士学位论文英文摘要 重庆大学硕士学位论文 英文摘要 PAGE PAGE IV ABSTRACT Fair value accounting is the accounting model that fair value as assets and liabilities’ primary measurement basis. China issued the new accounting standards on February 15, 2006, and biggest bright spot is the use of the fair value of. The promulgation and implementation of the standards system will change the financial accounting’ traditional measure bases in certain extent, and impact the profits structure of listed companies, in particular the moderate and cautious introduction of the fair value. The basic meaning of fair value can be