Title: The Analysis of Fair Value Measurement on Economic Consequence
Abstract: Based on the characteristic of fair value measurement attribute and the theory of economic consequences designed according to the accounting standards published in 2006,this article analyze the impact of adoption of fair value measurement on business management (including sales mode,information system,business performance evaluation,earnings management,income tax,profit distribution),investor, CPA audit,government tax department and the custody of public company.Also,this article call on the establishment of the accounting standards of fair value measurement and provide the policy suggestion for the application of fair value measurement in our country.
Publication Year: 2007
Publication Date: 2007-01-01
Language: en
Type: article
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