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财务报告方面论文范文资料,与公允价值会计对财务报表的影响相关毕业论文怎么写
本论文是一篇财务报告方面毕业论文怎么写,关于公允价值会计对财务报表的影响相关本科毕业论文范文。免费优秀的关于财务报告及企业管理及信息工程方面论文范文资料,适合财务报告论文写作的大学硕士及本科毕业论文开题报告范文和学术职称论文参考文献下载。
南京信息工程大学经管院
摘 要：本文通过比较公允价值会计和传统会计在具体的操作方法和考量范围方面的不同之处,来探讨使用公允价值会计后对财务报告的影响,并对在企业管理的过程中,如何更有效地利用财务报告提出了一些探索性的建议.
关 键 词：公允价值会计影响建议
Abstract:Thispaperstudiestheimpactoffairvalueaccountingonfinancialstatement,andalsoputsforwardsomesuggestionsformoreeffectiveutilizationofthefinancialstatementinenterprisemanagement.
Keywords:fairvalueaccounting；impact；suggestions
Fairvalueaccountingwasremendedtoapplyagaininourcountrysince2006,whichwasconsistentwiththedemandofeconomicdevelopment.However,asit'soperatingmethodisdifferentfromthatofthetraditionalcostaccounting,ithasnotonlybroughtgreatchangestoourtraditionaloperatingpractice,buthasalsoextendedourfieldofviewsinmakingbetterutilizationofthefinancialstatementtoday.
Theaimofourtraditionalcostaccountingischieflytofindoutthedetailedfinancialdataorinformationofanenterprise.So,thereliabilityismoreconcernedaboutandisregardedmoreimportantthanthecorrelationbetweenvariousdataandinformation.However,asthetraditionalcostaccountingpayschiefattentionstocostandhistory,andignoresvalueandfuture,itsdefectsinpletionandprehensivenesshavebeemoreandmoreobvious.
| 有关论文范文主题研究: | 关于财务报告的论文范文资料 | 大学生适用: | 电大论文、自考毕业论文 |
|---|---|---|---|
| 相关参考文献下载数量: | 75 | 写作解决问题: | 如何怎么撰写 |
| 毕业论文开题报告: | 文献综述、论文前言 | 职称论文适用: | 刊物发表、职称评初级 |
| 所属大学生专业类别: | 如何怎么撰写 | 论文题目推荐度: | 最新题目 |
Asfairvalueisasortofamountfordebtsliquidationorpropertyexchangefixedbybothbuyersandsellersvoluntarilyinthecaseoffairtransaction,wecouldlookuponfairvalueasasortofpriceinsteadofvalue,orasanestimatedamountofvalueatacertainpointoftime.Thoughfairvalueaccountingandtraditionalcostaccountingareallbasedonthepriceintransactions,traditionalcostaccountingisonlybasedontheactualpriceinactualtransactions.However,fairvalueaccountingisalsobasedontheestimatedandexpectedpricebeforeactualtransactionsinstead.Theadvantagesoffairvalueaccountingcouldoveretheshortingsandlimitationsinthetraditionalcostaccounting.Thus,thefinancialstatementwillbeimpactedgreatlywhenthefairvalueaccountingmethodisapplied,anddetailsasbelow:
本篇论文来自:{$getar
财务报告方面论文范文资料
Theinaccuracyinaccountingdataandinformationwillbereducedtoamaximumextent,andthereliabilityoffinancialstatementwillbeenhancedaccordingly.
Theprofitandlosswillbereflectedmoretruthfullyandpletely.
Thekeypointininecountingwillbechangedfromineexpendituresintothebalanceconceptofassets.Andso,theineinformationinfinancialstatementwillbeclosertotherealityoftheassets.
Thefunctionoffinancialstatementwillbechangedfrommerelyrecordingoperatingperformanceoftheenterpriseintoprovidingproofsandevidencesfordecisionmakersbeforemakingdecisionsaswell,asthechangesinmarketvalueofanenterprisewillalsobereflecteddynamicallyandsimultaneously.
Hereby,Iwouldliketoputforwardsomesuggestionsasbelow:
1）Asfairvaluecanbetakenasasortofpricewhichfluctuatesaroundtheactualvalueinacertainrange,it'sthefinancialinformationatacertainpointoftime.So,thispointmustalsobeconsideredbydecisionmakers,besidesconsideringmarketstatus,economicenvironment,governmentpolicy,etc.
2）Asthefinalmotivationofenhancingcorrelationistomakethefinancialinformationmoreprehensiveandmorereliable,nofinancialdataisallowedtobeamendedoradjustedmanuallyatanyone'soptionorwillatanytime.
3）Thedecisionmakersshouldcheckandseewhethertheevidenceisample,whetherthelogicisreasonable,andwhethertheassumptionareconvincingfirstly,beforemakingdecisionsbasedonthefinancialstatementunderfairvalueaccounting.
Inshort,fairvalueaccountingisnotonlytheconsequenceofimprovementinaccountingtechnology,butalsotheactivereflectionofeconomicaldevelopment.So,weshouldalwayscherishitsessence,butneverstopthestepofimprovingit,inordertomakeourfinancialstatementmorereliableandmorehelpfultodecisionmakersofenterprises.
References：
［1］Xiaoyan,Lu2006,PracticalApplicationofFairValueAccounting,AccountingResearch,2006（4）
［2］HuangxueMin,2007,TheTheoreticalIntensionandPracticalApplicationofFairValueAccounting,AccountingResearch,2007（10）
［3］YudeXu,2009,FairValueAccounting,TheoryandApplicationinMeasurement,TheCommercialPress,2005
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财务报告方面论文范文资料,与公允价值会计对财务报表的影响相关毕业论文怎么写参考文献资料：