公允價值計量對上市公司利潤的影響研究.pdf

1、河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文公允價值計量對上市公司利潤的影響研究姓名：王卓申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：王硯書20100310河北經(jīng)貿(mào)大學(xué)碩士學(xué)位論文 II Abstract The Ministry of Finance formally promulgated the new accounting standards on February 15th, 2006.It include one “Enterprise Accou

2、nting Standards-the basic criteria“ and thirty-eight “Enterprise Accounting Standards-specific accounting standards.“ The new accounting standards first official practice in the listed companies on January 1st, 2007 .On

3、the bases of comprehensive reference to international financial reporting standards IAS32 and IAS39, the new guidelines with the actual situation of China's current will be mainly used in measuring the fair value of

4、investment real estate, financial instruments, non-business combination under common control, debt restructuring and non-monetary transactions. Since the implementation of the new accounting, the stock market of China ex

5、perienced up and down with happiness and sadness. At fair value measurement of financial assets or liabilities, changes in profit and loss has the same experienced. Thus, we asked did the fair value measurement model of

6、the profits reference to listed companies have impact? How impact the model do? This is the starting point of my research: Firstly, study the meaning and application of fair value, including the meaning of fair value and

7、 characteristics, as well as its application in the United States and overseas. Then through analysis the company's shares in the listed company and financial revealed that the status of the use of fair value in Chin

8、a. Secondly, analysis of the impact of profits of listed companies according to the main application of fair value in with several aspects; Finally, find the problems of fair value in our process of implementation and pr

9、opose solutions：a complete set of market conditions for the use of fair value, improve our corporate governance structure, strengthen the supervision of enterprises and markets, improve the quality of accounting informat