本文選題：會(huì)計(jì)收益 + 公允價(jià)值計(jì)量模式　； 參考：《投資研究》2010年05期

【摘要】：正 隨著公允價(jià)值會(huì)計(jì)實(shí)現(xiàn)了金融衍生工具從會(huì)計(jì)報(bào)告表外披露到表內(nèi)列報(bào)和核算,使財(cái)務(wù)報(bào)表使用者對(duì)企業(yè)的真實(shí)財(cái)務(wù)狀況有了更好的理解。在經(jīng)濟(jì)環(huán)境的變化以及風(fēng)險(xiǎn)狀況通過公允價(jià)值計(jì)量得到更好反映的同時(shí),企業(yè)財(cái)務(wù)報(bào)表項(xiàng)目也增加了額外的波動(dòng)。Barth(2004)觀察到:相對(duì)于歷史成本計(jì)量模式,與公允價(jià)值計(jì)量相關(guān)的"額外"波動(dòng)性主要來源三個(gè)方面:資產(chǎn)和負(fù)債的公允價(jià)值變化反映潛在的真正經(jīng)濟(jì)波動(dòng),公允價(jià)值估值變化帶來的計(jì)量誤差導(dǎo)致波動(dòng),波動(dòng)性來源于使用多種計(jì)量屬性混
[Abstract]:With the realization of fair value accounting, financial derivatives are disclosed from the accounting report table to the list and accounting, so that the financial statements users have a better understanding of the real financial situation of the enterprise. At the same time, when the economic environment changes and the risk situation is better reflected by the fair value measurement, the financial statement item of the enterprise is given. An additional volatility.Barth (2004) is also observed. Compared with the historical cost measurement model, the "extra" volatility related to the fair value measurement is the main source of the three aspects: the changes in the fair value of assets and liabilities reflect the potential real economic fluctuations, and the measurement errors caused by the changes in the fair value valuation lead to volatility and volatility. Derived from the use of a variety of measurement attributes
【作者單位】： 中央財(cái)經(jīng)大學(xué)會(huì)計(jì)學(xué)院;
【分類號(hào)】：F832.33;F233

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