Dissertation > Excellent graduate degree dissertation topics show

The Analysis of the Assessment Problem of Fair Value Based on Game Theory

Author: ZhangZuo
Tutor: QiuYuLian
School: Wuhan University of Science and Technology
Course: Accounting
Keywords: fair value evaluation information asymmetry game theory
CLC: F233
Type: Master's thesis
Year: 2011
Downloads: 94
Quote: 0
Read: Download Dissertation

Abstract


Although the measurement method, which based on the historical cost, have the high reliability , it can not completely meet the requirements of information users. The measurements of fair value methods are being more and more popular among the accounting standards over the world. Nowadays, the accounting system use more fair value in order to accelerate our accounting system with international standards. Some accounting experts predict that fair value measurement model is likely to be the mainstream in the early half of this century, while the historical cost measurement model will gradually exit the historical stage of accounting. Admittedly, fair-value accounting can greatly enhance the correlation of financial information. Due to the weaker reliability of the fair value, the correlation will be lost if misused.The paper contains four chapters. The first chapter is the introduction for the research background, the research significance, the research purposes and methods, and literature review. The second chapter expounds the definition for fair value, including basic introduction to the theory of the fair value definition, background, and the advantages and disadvantages of the fair and equitable value measurement model. The application of fair value and the implementation of the fair value evaluation system in China are summarized in the third chapter. The fourth chapter explains the problems in the process of fair value assessment with cases study based on the game theory. The final chapter expounds the suggestion and countermeasures of the fair value evaluation management.The research for fair value in our country started quite late. Most of the study focuses on the impact of financial instruments, and few concerns how to improve the reliability of the fair value. This article discusses how to deal with and regulating the fair value measurement through the fair value of defect analysis and evaluation conflict analysis on a new point, which is benefit for the weakened of fair value evaluation problem is weakened, improve the reliability of the fair value evaluation results, and encourage the fair value get better and faster development.

Related Dissertations

  1. Government harmony handle mass incidents Game Analysis,D630
  2. The Research of Credit Management Countermeasure to Network Group Buying in China,F203
  3. The Strategy on Difference Pricing to Mixed Recovery Closed-Loop Supply Chain,F224
  4. The Research on Formation Mechanism and Government Strategies of Villages Within Fuyang City,TU984.114
  5. Research of the Relationship between Clan System and Principal-agent Relationship in Huizhou Pawnshops,K248
  6. Information Economics Perspective Library Service,G252
  7. Commercial Bank Credit Strategy of Small and Medium-sized Enterprises,F832.4
  8. Study on Reasons, Detection and Protection of Accounting Information Distortion in Company,F233
  9. Administrative information voluntarily disclosed the plight of its implementation,D630
  10. Law and Economics Analysis of Tort Law,D90-05
  11. A Study on Legal Suggestion on Financing Difficulties of Small and Medium-sized Enterprises,F275
  12. Community Chronic Disease Management Game Study Stakeholders,R197.1
  13. Chinese Economic Analysis of the medical service market,R197.1
  14. Analysis of a Kind of the Enterprise Merger,F271
  15. Evolutionary Dynamics for Strategies Based on Birth–death Processes,O225
  16. The Implementation of the Projects the Owner and the Contractor Game Behavior Analysis Research,F224.32
  17. Research on Information Sharing of the Supply Chain with a Dominant Retailer,F721;F224
  18. Research on the Risk Control of the Long Backlog Order on the Model of Make-to-Order,F274;F224
  19. Information Asymmetry Perspective study aimed at rural poverty target,F323.8
  20. Study of Model for Technology Innovation in Enterprise under a Symmetric Information,F273.1
  21. Anti- M measures the impact on the company of M \u0026 A activity,F271

CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
© 2012 www.DissertationTopic.Net  Mobile