【摘要】：本文基于可供出售金融資產(chǎn)考察了《企業(yè)會計(jì)準(zhǔn)則解釋第3號》中綜合收益呈報(bào)方式變更的政策后果,對不同呈報(bào)位置的公允價(jià)值信息的決策有用性進(jìn)行了檢驗(yàn)。研究顯示,可供出售金融資產(chǎn)的公允價(jià)值變動在利潤表的其他綜合收益項(xiàng)目呈報(bào)時(shí)存在增量價(jià)值相關(guān)性,直接計(jì)入股東權(quán)益變動表時(shí)僅有較弱的價(jià)值相關(guān)性。這說明在展現(xiàn)經(jīng)營結(jié)果的會計(jì)主表中呈報(bào)全部綜合收益有助于投資者的價(jià)值判斷,也說明第3號解釋公告顯著改善了財(cái)務(wù)報(bào)告透明度,有助于減輕投資者的估值成本,提升了會計(jì)信息的決策有用性。本文的研究揭示了綜合收益呈報(bào)方式的有用性,對投資者的認(rèn)知能力進(jìn)行了初步探討,對于提升會計(jì)準(zhǔn)則和財(cái)務(wù)報(bào)告質(zhì)量具有一定的啟發(fā)和借鑒意義。
[Abstract]:Based on the financial assets available for sale, this paper investigates the policy consequences of the change in the reporting mode of comprehensive income in the interpretation of Accounting Standards of Enterprises No. 3, and tests the usefulness of decision-making of fair value information in different reporting positions. The research shows that the change of fair value of available financial assets has incremental value correlation when other comprehensive income items of profit statement are reported, but only weak value correlation exists when the change statement of shareholder equity is directly included in the statement of changes in shareholders' equity. This indicates that the presentation of full consolidated returns in the main statement of accounting showing results contributes to the value judgment of investors, and that the announcement of explanation No. 3 significantly improves the transparency of financial reporting and helps to reduce the cost of valuation for investors, Improve the usefulness of accounting information decision-making. The research in this paper reveals the usefulness of the comprehensive income reporting method and makes a preliminary discussion on the cognitive ability of investors, which has some enlightening and reference significance for improving the quality of accounting standards and financial reports.
【作者單位】： 中國人民大學(xué)商學(xué)院;北京大學(xué)光華管理學(xué)院;
【基金】：國家自然科學(xué)基金(71132004,71072145) 中國博士后科學(xué)基金(2011M500194) 中國人民大學(xué)財(cái)務(wù)會計(jì)研究中心的資助
【分類號】：F233

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