Dissertation > Excellent graduate degree dissertation topics show

The fair value of the number of theoretical problems and applied research

Author: GaoYue
Tutor: WangXiuLi
School: University of Foreign Trade and Economic
Course: Accounting
Keywords: Fair value Present value Historical cost
CLC: F230
Type: Master's thesis
Year: 2005
Downloads: 1670
Quote: 6
Read: Download Dissertation

Abstract


Since the 20th century , 70 years, fair value accounting standards have become the international accounting standards and the United States an important part of our country are some of the guidelines , directly or indirectly related to the fair value, but after the introduction of these guidelines has become some means to manipulate profits of listed companies , for the development of sectoral guidelines have greatly reduced the application of fair value . Analyze this phenomenon , I think our department and the accounting profession to develop guidelines on the application of the fair value of reason wavering attitude , with our lack of awareness of fair value and even some misconceptions related . This paper begins with a few hot spots related to the fair value of the theoretical issues , analyzes the concept of fair value and the fair value and the present value of the relationship , and from the measurement attribute analyzes the fair value and historical cost of the conflict between unity between the proposed the application of the fair value of the key is the use of present value techniques . Then, the article describes the fair value of the financial accounting standards in the U.S. application process, and tries to fair value in our application for reference. Finally, this paper analyzes the fair value and the present value of the application status in our country , and our country on the fair value and the existence of the present value of some of the misconceptions are discussed, from the application of the fair value of the market environment , the present value of the application should be held some attitudes and fair value information has the relevance and reliability of the three aspects , demonstrates the application of fair value in our feasibility , combined with China 's national conditions, the application of fair value made ??a number of recommendations.

Related Dissertations

  1. Study on the Development of Folk Sports Non-Profit Organization,D632.9
  2. Alienation of the investment behavior of listed companies Empirical Study of the fair value of applications,F832.51;F224
  3. Study for the Relationship between Fair Value of Accounting and Value Types of Valuation,F233
  4. Research on Fair Value Application by a View of International Comparison,F233
  5. The fair value of the real estate prices in China under the Perspective of Factors Affecting,F293.3
  6. An Empirical Research on the Relation between Fair Value and Predictability of Earnings of Chinese Listed Companies,F276.6;F224
  7. Empirical Research on the Impact of Fair Value Measurement on Accounting Conservatism,F224
  8. Research on the Fair Value Measurement of the Financial Instruments in the Background of the Financial Crisis,F233
  9. The Study of Dividends and Bankruptcy in the Compound Binomial Risk Model with Dividend Strategies,F840
  10. Fine traditional Chinese culture and philosophy of Marxism in China,B27
  11. Research on the Decision Method of Concession Period for Highway BOT Projects,F283;F542
  12. Research of Project Decision-Making Based on Term Structure Model of Interest Rates,F283
  13. Derivative financial instruments hedge accounting Issues,F830.91
  14. Study on Application of Derivative Financial Instruments in China,F832.5
  15. Research on the Influence of the Fair Value Using to Earnings Management of the Listed Companies,F224
  16. The Research on the Application of Fair Value in Financial Instruments,F233
  17. Study on the Impact of Fair Value and It’s Fluctuation on Financial Risk,F224
  18. The Research on Fair Value by the Financial Crisis,F233
  19. The Research on the Application of Fair Value in China,F233
  20. Research on Wind Power On-grid Price Regulation and Its Market Operation Mode,F426.61
  21. An Empirical Research on Value-Relevance of Financial Assets’ Fair Value Based on Listed Companies,F276.6;F224

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