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Research on the Fair Value Measurement Based on Theory of Enterprise Contract

Author: XiePing
Tutor: XuTieXiang
School: Hunan University
Course: Accounting
Keywords: Measured at fair value Contract theory Option Deeds Salary Contracts Debt covenants
CLC: F233
Type: Master's thesis
Year: 2009
Downloads: 131
Quote: 1
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Abstract


Enterprise is a complete contract , each contract invest resources to cooperate with each other to achieve a different individual utility . The accounting firm contracts to fulfill the oversight mechanisms for the content of the contract , the subject and defined the rights and responsibilities of the parties to be recognized , measurement and reporting . Accounting measurement as the core of the entire accounting activities throughout the enterprise development always reflect the interest of the contracting parties and interaction . Fair value as a new accounting measurement attributes play a protective role in the maintenance of the contract fair . Measured at fair value should attach importance to the role of the contractual environment . Thorough and meticulous in our special context of fair value and corporate contractual relationship has profound theoretical and practical significance . Based on a business contract perspective , more comprehensive study of the generation, development and application of the fair value . First explore contract motives are measured at fair value , and pointed out the limitations of historical cost in enterprise contract measurement clarify the fair value measurement is the inevitable change in accounting measurement needs of enterprise contract effective operation . Followed by analysis of the development of the fair value of the corporate contract , and its important role in safeguarding the interests of the enterprise contract fairness and Palliative contract conflict . Furthermore , are measured at fair value in foreign enterprises contract situation and application environment , the Enlightenment to China . Then , that our enterprise contract - specific defects contributing to the business managers moral adverse selection , to the detriment of the balance of interests and the fair value of the corporate contract , the original intention of the new guidelines focus on the specific application of the fair value measurement analysis , our contract Perspective to the enterprise space , may be measured at fair value by managers as a means of maximizing their own interests . So relative improve and standardize compensation contracts and debt covenants signed , will promote the fair value measurement to better serve our enterprise contract effective method to improve the internal governance environment and strengthen external supervision to reduce the accounting measurement criteria of accounting choice .

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CLC: > Economic > Economic planning and management > Accounting > Accounting Organization and system
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