公允价值会计及其在我国的应用研究

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1、赣南师范学院illustrate:first,todomesticandforeignfair-valueaccountingrelevantdocumentsarereviewed,thispaperexpoundsfairvalueaccountingconnotationamongtheIASB,FASBandourcountryandcomparingeachother;Accordingtotheexistingliteraturetosummaryfair-valueaccountingnatureandfromattributes,levelsandmeth

2、odsofthreeaspectsanalyzedeeplythecoreoffairvalue-measurement,mainlytosolvethequestion"whatitis";Secondly,theinnovationisclassifiedasinnerandoutertwotheoreticalbasisaccordingtotheliteraturenowandexpatiatesthefairvalueaccounting,whichcansolvetheproblemof"why";Finally,bycomparison,analysisan

3、dinductionandchartsmethodtoexpatiateonfairvalueapplicationinourcountry’saccountingstandardsandtheriskofearringsmanagementandpro-cyclicalitytobefacedinpracticalapplication,mainlytosolvetheproblemof"howtouse".Keywords:Fairvalueofaccounting;Accountingstandards;Earringsmanagementrisk;Pro-cycl

4、icalityriskIII目录1绪论...............................................................................................................................................21.1研究背景.......................................................................................................................

5、......21.2研究意义.............................................................................................................................31.3研究方案.............................................................................................................................31.3.1研究目标和拟解决关键的

6、问题..............................................................................31.3.2研究方法与技术路线..............................................................................................31.3.3本论文特色与创新点.....................................................................................

7、.........42公允价值会计文献综述................................................................................................................52.1国外文献.............................................................................................................................