会计准则中应用公允价值对利益相关者地影响研究论文

《会计准则中应用公允价值对利益相关者地影响研究论文》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、ABSTRACTT11eissuanceoftheSFAS157madeprobablythefairvaluebecometobethemainmeasurementinthefuture，inthesametime，fairvaluemeasurementhasbeenusedinaccountingcalculationinthenewaccountingstandardinOurcountry．Buttherearesomedifficultiesinfairvaluemeasurement，welostalotbecauseofusingfairvalueint

2、hepast．FairvaluehasbeenusedinSeventeenstandardsthistime，howtheyinfluencethestakeholders?Whethertheywillbethetoolsforthestakeholderstoseizetheirself-interestagain?Suchproblemsbecomefocuswenowconcernabout．Tllisarticleinvestigatedtheinfluencethatfairvaluehasexertonusbyusingstakeholdertheorya

3、ndtheresultsmadebythepredecessor．Thisarticleinvestigatedfairvaluehavedifferentimpactondifferentstakeholdersandhowthestakeholdersfindbalanceintheusageoffairvalue，wetrytofredthesubjectivereasonoffairvaluebecomeuntruebyanalyzethechangeofthestakeholder’Sprofit，SOwecanprovidesomethinkingtomake

4、gooduseoffairvalue．Thisarticletake‘'Financialassets’’，‘'Mergerandacquisition'’，‘‘Realpropertyinvestment’’，‘'None—monetaryassetswap”，‘'Debtrestructuringstandard'’asexamples，wediscussthefairvalueimpactsonthefinancialandmanagementperformance，aswhiletheinfluencetothestakeholder,sowerevealwhat

5、conflictbrokenupbetweenstakeholders，andmakethemwanttomakefakeaccountinginformationtoseizeothersprofitandmaketheirownbigger,thenwecometoaconclusionthatthereasonoffairvaluebecomeuntrueisstakeholderswantmaketheirprofitbiggerthanothers．Whentheworkabovedone，wesuggestsomewaytohelpstakeholdersfi

6、ndtheirbalanceintheusageoffairvalue，thesewillhelpmakegooduseoffairvalue，that’Storespondtrueandfairvalueofassetsanddebts，enhancerelevanceofaccountinginformation．KeyWords：accountingstandards；fairvalue；stakeholdersTT长沙理工大学学位论文原创性声明本人郑重声明：所呈交的论文是本人在导师的指导一F独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容外，本论文不包

7、含任何其他个人或集体已经发表或撰写的成果作品。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律后果由本人承担。作者签名：李春{＼日期：砂j，年，月群日学位论文版权使用授权书本学位论文作者完全了解学校有关保留、使用学位论文的规定，同意学校保留并向国家有关部门或机构送交论文的复印件和电子版，允许论文被查阅和借阅。本人授权长沙理工大学可以将本学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。本学位论文属于1、保密口，在年解密后适用本授权书