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The defects of fair value under global financial crisis

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Journal of Modern Accounting and Auditing 2009年第7期5卷 52-55页

作者： ZHOU Yuan-yuan DING Jun School of Accounting Zhongnan University of Economics and Law Wuhan 430073 China

With the advent of the economic crisis, fair value once again becomes a hot topic. This paper discusses the issues of fair value from three aspects including the meaning of fair value, its serious impacts and its inapplicability in China. As for this point, this paper stress that the rub of the fair value is its inaccurate recognition elements which will inevitably lead to the inaccurate measurement. Finally, the paper puts forward the viewpoint that China should be careful enough to apply the fair value accounting.

关键词： international accounting standards fair value financial crisis financial institution

The application of fair value in the non-monetary assets transaction

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International English Education Research 2016年第7期 76-78页

作者： QIN Jiahui Shanghai University of Engineering Science No.333 Longteng Road shanghai China

Since issued new accounting standards for enterprises in our country, our country the non-monetary assets transaction is using fair value measurement. In the fair value measurement has advantages and disadvantages. Such as can response the present value of enterprise assets, improve the relevance of accounting information. But it also has some problems. Based on the application of fair value in the non-monetary assets exchange, analysis on the problems existing in the practical application, and proposes the corresponding countermeasures and Suggestions.

关键词： fair value the Non-monetary assets transaction Problems Suggestions

Discussions on fair value

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Journal of Modern Accounting and Auditing 2008年第12期4卷 9-12页

作者： JIANG Nan JIANG Xiao-meng Center for Internal Control and Risk Management Dongbei Universi~ of Finance and Economics Dalian 116025 China Australia Curtin University of Technology Perth 6845 Australia

In the eighth edition of International Valuation Standards （IVS） published by International Valuation Standards Committee （IVSC）, ＂fair value＂ is introduced into the asset valuation standards as one specific kind of valuation beside the market value. This definition is not only quite different from the one in the accounting standards, but also difficult to explain in the perspective of asset valuation. This paper focuses on the ＂fair value＂ in order to make its relevant meaning and application scope clear in accounting and asset valuation respectively. The discussion helps to avoid the abuse and the misunderstanding of ＂fair value＂ for the sake of vague definition.

关键词： fair value accounting asset valuation

The Effects of fair value to Accounting earnings of Listed Commercial Banks

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The Effects of Fair Value to Accounting earnings of Listed C...

Effect of fair value Measurement on Earnings Management of Chinese Real Estate Listed Companies

2011年全国电子信息技术与应用学术会议

作者： Hu Siyang1,Gao Yang2 1 Jilin Baishan power supplycompany,State Grid,baishan,China 2 School of Management,Changsha University of Science﹠Technology,Changsha,China

This paper,selecting the data of Chinese listed banks of A Share from 2001 to 2005 as research targets,using Return-Earnings Associations Model,investigated the effects of fair value to accounting earnings of listed commercial *** results show that fair value measurement has significant effects on the value relevance of operating profit per share of listed commercial banks but not on the value relevance of net income per share.

关键词： fair value value relevance positive analysis

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Proceedings of Business and Economic Studies 2021年第1期4卷 59-62页

作者： Keyu Guo Airu Zhang School of Finance Qinghai UniversityQinghai 810016China

since the fair value has been used,it has always been paid more attention to,after the financial crisis,it has caused widespread denunciation of the academic *** the new accounting standards issued in 2014,the attention of fair value has always been very high,which can reflect the influence of enterprises on earnings management through the measurement of fair *** describing the application of fair value under the new criteria to pave the way for the following *** back illustrates the impact of fair value on earnings management under the new *** the end of the paper,some policies and constructive suggestions are put forward to improve earnings management in Chinese enterprises.

关键词： New accounting standards fair value Earnings management Cost measurement fair measurement

Institutions and accounting standard transformation:Observations from Japan

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China Journal of Accounting Research 2014年第1期7卷 51-64页

作者： Naohiro Urasaki Faculty of Business Administration Kinki University

This paper describes the transformation of Japan's accounting standards over the past 2 decades and the driving forces behind this transformation. It also analyzes the current state of Japan's accounting standards, which are characterized by the dichotomy of accounting systems inherited from the country's political, economic and legal institutions. The discussion in this paper emphasizes that a single set of accounting standards is not always effective for every entity.

关键词： Single set of accounting standards IFRS Financial instruments Substance over form fair value Dichotomy of accounting systems Accounting standards for SMEs

财务会计与税务会计公允价值的比较及其相互借鉴

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Importance of Synergistic value in the Context of Business Combination： A Case Study From Turkey

财务与会计导刊（理论版） 2011年第6期 92-97页

作者：任坐田陈慈

为使企业提供相关、可靠的会计信息，2006年财政部出台的基本准则和38项具体会计准则，适度、谨慎和有条件地引入公允价值计量属性。为保证国家财政收入与公平纳税，企业所得税法及其实施条例在采用历史成本计价的基础上，对非货币形式... 详细信息

为使企业提供相关、可靠的会计信息，2006年财政部出台的基本准则和38项具体会计准则，适度、谨慎和有条件地引入公允价值计量属性。为保证国家财政收入与公平纳税，企业所得税法及其实施条例在采用历史成本计价的基础上，对非货币形式取得的收入等采用公允价值进行计量。财务会计与税务会计均应用了公允价值计量属性，但两者在使用中既有共性，也存在着一定的差异，本文试作一比较，并就两者相互借鉴作一思考。一、财务会计与税务会计公允价值计量属性的差异比较(一)财务会计和税务会计公允价值的含义及表现形式的不同1.财务会计公允价值的涵义及表现形式。世界各国及有关国际组织对公允价值的界定不尽相同。美国会计准则委员会(FASB)在财务会计准则第157号准则(SFAS157)中将公允价值定义为：“在计量日，报告实体所在市场的参与者之间进行的有序交易中出售一项资产所收到的价格或转移一项负债所支出的价格。”国际会计准则理事会(IASB)在国际财务报告准则中将公允价值定义为：“公平交易中，熟悉情况的当事人自愿据以进行资产交换或负债清偿的金额。”我国财政部颁布的《企业会计准则》中将公允价值定义为“在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。”[1]由上述机构对公允价值所下的定义可以看出，公允价值并不是主观对非货币财产的评价，而是参考各种客观标准后所确定的，它包括以下几层意思：(1)公允价值是在公平交易中形成的，而且进行的交易是自愿的，交易双方是熟悉情况的，在强迫的交易或清算过程的交易形成的金额也就不能算作公允价值；(2)公允价值计量的对象是全面的，资产和负债都具有公允价值；(3)公允价值的交易及交易双方，并不一定是特定的或现实的交易及交易双方，可以是假定的或虚拟的交易及交易双方，它的价值可以通过估值技术来确定。公允价值的最大特征就是来自于公平市场的确认，正是由于公允价值是理性双方自愿达成的交易价格，所以其确定并不在于业务是否真正发生，而在于交易双方在信息对称的情况下对市场中某项资产真实价值进行合理估计并达成一致形成一个公允价格。而在关联方交易中，由于关联方关系有可能存在不平等，不平等关系下的交易一般是不公平和不公允的，因此要特别关注的是关联方的资本交易、非货币性交易、企业并购交易、资产租赁交易、金融工具交易等的计价是否公允。因此，财务会计的公允价值是一种强调公平交易、熟悉情况及自愿情况下的脱手价格，而非强制、清算和关联交易而产生的迫售价、清算价和关联交易价。它也是一种估计价格，是买卖双方意欲成交的现行交易达成的金额。它所反映的是一种模拟市场价格，在尚未交易和非清算的情况下，采用各种估价技术对缺乏有效市场的资产或者负债项目的价值进行近似市场定价的评估，从而试图得到相对公允、合理的价格，以反映报表截止日各项资产或负债项目的静态价值。从表现形式来看，它并非特指某一种计量属性，而是涵盖了其他几个计量属性，市价、历史成本、重置成本、可变现净值、现值都可以是公允价值的表现形式。因此，公允价值并非真正的“价值”，而是在资产负债表日对有关资产或负债价值的估计。

关键词： fair value measurement attribute financial accounting tax accounting

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Economics World 2018年第1期6卷 49-60页

作者： Gurbuz Gokcen Ozgur Teraman Marmara University Istanbul Turkey Istanbul Aydm University Istanbul Turkey

Considering International Financial Reporting Standards （henceforth IFRS）, although fair value is suggested in the conceptual framework and related standards, concept of measurement is used instead of concept of valuation. Determining the fair value of the acquiree specific into business combination, is needed to identify the fair value of the valuation made beyond the measurement of either monetary items or non-monetary items in the financial statements. Essential reason of the difference between acquired entity＇s fair values as a basis of financial reporting standards and valuation standards, the fair value according to IFRS is equivalent to the market value according to International Valuation Standards （henceforth IVS）. The fair value in accordance with IVS, the combination of the market value, and the synergistic value of the asset are subject to valuation in terms of special purchaser. When business is concerned, considering parameters such as the position in the industry, brand awareness, intellectual capital, geography, cannot be expected to be equal to the fair value of business which simply consists of market value among market participants. The ultimate aim of the study is to illustrate how to determine synergistic value in the terms oflVS which shows the difference between the market value and fair value. Based on the findings of the study, if acquired assets and liabilities are recognized in accordance with IFRS, goodwill comes out during the acquisition. Though, when fair value is determined based on IVS, goodwill is not found, even profitable business combination is realized. This is the result of considered fair value based on IVS Framework, that is the combination of market value of an asset in question and total synergistic value.

关键词： international valuation standards international financial reporting standards business combination market value fair value synergistic value

Evaluation of Biological Assets： Problems and Solutions

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Journal of Modern Accounting and Auditing 2013年第1期9卷 57-67页

作者： Sarmite Rozentale Maira Ore Vidzeme University of Applied Sciences Vidzeme Latvia

The chief production elements of an agricultural enterprise are its biological assets and the choice and practical application of the evaluation methods, as the assets directly affect many aspects： decision making of economic character by the financial statement user, indicators of financial operation analysis, inter-comparison of sector enterprises, assessment of the company value and taxes on its economic activity, and statistical data of the agricultural sector. The authors have used the discounted cash flow （DCF） as an alternative method and a model of system dynamics. Such a system dynamics method has not been used for assessment of biological assets so far. In the operating process, the company acquires or loses possession of the resources. It is vital to analyze the resources to see whether they comply with the concept of the assets and the terms of recognition. It is necessary for the same company as well as for external users of financial statements to get true information about the business and the value of money. Biological assets may be recognized in the company＇s accounting only when it is predictable that future benefits associated with these assets will flow into the enterprise. It is also important that the fair value or the cost can be measured reliably.

关键词： biological assets assessment methods fair value