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A Research on Accounting Measurement Attributes Based on Resources Value

Author: ZhouChenXia
Tutor: ZhangShiXing
School: Ocean University of China
Course: Accounting
Keywords: Resource value Accounting measurement attributes Value relevance Law Outlook
CLC: F230
Type: Master's thesis
Year: 2007
Downloads: 532
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Abstract

Internationally accepted accounting as \Naturally become the core of the accounting, accounting measurement attributes in a dominant position in the accounting measurement language, application of different accounting measurement attributes as accounting recognition, measurement, recording and reporting language, the same accounting policy-making functions of accounting measurement confirmed with play accounting information integration fit in to a certain extent, the resource value of the decision-making philosophy. With the development of the resource value of diversification, the coexistence of multiple accounting measurement attribute is the future mainstream of development. This study accounting measurement attributes in the design is completed by the intersection of two main lines mix. One clue is the resource value of basic research in accounting measurement attributes. The first part of this article are the essence of the value from the point of view of economics and accounting analysis, pointed out that the value of resources is based on the \After analysis of the relevance of the resource value accounting measurement attributes, different accounting measurement attributes measured accounting information reflects the different resources value, for this article accounting measurement attributes provide research basis points. The fourth part of the article use of empirical research methods, using panel data analysis of 2001-2005 b-share companies in China on held for trading investments and available-for-sale investments at fair value adjustment, the researchers concluded that the fair value measurement attribute than measured at historical cost property more valuable relevance, be able to provide the information needed to make decisions for the users of accounting information. On the basis of empirical research, further analysis of the value relevance of accounting measurement attributes. Other clues to the evolution changes the course of dialysis since the founding of China's accounting measurement attributes from a historical perspective. The second part of this article will be since the founding of the development of accounting measurement attribute divided into five stages brief introduction to each stage of the change of the accounting system, summarizes the characteristics of the period accounting measurement attributes. The third part from internal causes, external causes on impact factor in the development of China's accounting measurement attributes, accounting goal is to affect the development of internal reasons, external reasons, including economic factors, environmental factors, and science and technology factors. On the basis of the previous analysis, the fifth part of the article summarizes the evolution of accounting measurement attributes four law: evolution from historical cost, replacement cost measurement attributes to the fair value measurement attributes great importance to the development of the initial measurement to a greater emphasis on subsequent measurement based on the initial measurement of the five lessons come to our accounting measurement attributes change from the focus on the reliability of the measurement attributes to focus the correlation measurement attributes Evolution, evolution of multiple value measurement attributes;: Economic development is a multi-accounting measurement attributes the development of the fundamental driving force, the application of different accounting measurement attributes of different periods of economic supervision of the important means to meet the information needs of information users multiple accounting measurement attributes the development of the direct move because of, the number of the level of economic development and accounting measurement attribute was being associated relations, the present value of technology to solve the present value of the technical bottleneck of the application of fair value measurement attribute. Always two clues throughout this writing, they are intertwined, and finally converge. According to the evolution of the law and the lessons of China's accounting measurement attributes, this last part described the future development of China's accounting measurement attributes trends and their policy recommendations: the development of the accounting measurement attributes; introduction of the present value of the fair value of the Application Guide; financial reporting provide decision-useful accounting information; leading accounting measurement attributes: mainly attributes to the fair value measurement of multiple measurement attributes; financial information system to replace the current enterprise information resources integration system based on the value of resources is a necessity. In summary, this study based on the evolution of the resource value accounting measurement attributes and China accounting measurement attributes, the use of empirical research to verify the value relevance of accounting measurement attributes, summarized the law of change of accounting measurement attributes, lessons learned, last outlook of accounting measurement attribute application development trends, and make policy recommendations.

A Research on Accounting Measurement Attributes Based on Resources Value

Abstract

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