公允价值会计信息的可靠性与相关性

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	公允价值会计信息的可靠性与相关性
	林建秀
刊名	http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=djgl201004021&dbcode=CJFQ&dbname=CJFQ2010
	2012-06-05 ; 2012-06-05
关键词	公允价值可靠性相关性 fair value reliability relevance F233
其他题名	Reliability and Relevance of Fair Value Accounting Information
中文摘要	针对目前的主流观点:公允价值尽管可靠性不足,却更具相关性。文章根据可靠性和相关性的内涵以及公允价值的特征,分析认为,对公允价值可靠性不足的认识是基于可验证性角度,针对的是公允价值计量的第三层次。由于所依赖的市场模型过于理想化,公允价值在多数情况下难以达到如实反映。公允价值更具相关性的判断主要是建立在信息及时性的规范层面的推论,而在经验领域,公允价值的相关性问题仍有待验证。; There is a dominant view that fair value is less reliable but more relevant.Based on the real meaning of reliability and relevance,as well as the characteristics of fair value,this paper indicates that fair value have been regarded as less reliability by the view of verification for the third hierarchy.Fair value measurement may not reach representational faithfulness due to its idealistic marketing hypothesis.Moreover,more relevance of fair value is just a normal conclusion from its timeliness rather than a definite result in empirical research.; 【作者单位】集美大学工商管理学院；【作者英文名】Lin Jianxiu(School of Business Administration,Jimei University,Xiamen 361021,China)
语种	中文
内容类型	期刊论文
源URL	[http://ir.calis.edu.cn/hdl/235041/13776]
专题	集美大学
推荐引用方式 GB/T 7714	林建秀. 公允价值会计信息的可靠性与相关性[J]. http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=djgl201004021&dbcode=CJFQ&dbname=CJFQ2010,2012, 2012.
APA	林建秀.(2012).公允价值会计信息的可靠性与相关性.http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=djgl201004021&dbcode=CJFQ&dbname=CJFQ2010.
MLA	林建秀."公允价值会计信息的可靠性与相关性".http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=djgl201004021&dbcode=CJFQ&dbname=CJFQ2010 (2012).