Title: Study on Quality of Accounting Information Measured by Fair Value
Abstract: Based on in-depth anatomy on relevance and reliability,which are the central characters of accounting information quality,this paper judge of the fair value of information quality rationally.The fair value of information reveals the current value of assets.According to it,the decision-maker keep or adjust primary decision.So it is more relevant with decision-making.As the inherent parts of accounting,estimate and hypothesis won't harm the reliability of fair value.It is difficult to check the fair value of information;however it could reflect the economic essential of enterprise faithfully.
Publication Year: 2009
Publication Date: 2009-01-01
Language: en
Type: article
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