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ji yu ying yu guan li shi jiao de gong yun jia zhi ying yong ji si kao
Author(s): 
Pages: 31-33
Year: Issue:  5
Journal: Gansu Finance

Abstract:  盈余管理视角下的公允价值应用会计准则中公允价值计量会影响到以利润为主的会计数据,而这些会计数据构成的财务报表又是制定各种契约关系的依据,因此公允价值计量会影响企业契约成本.经理人员受自身利益驱动必然会对此作出反应,从而为企业管理当局的盈余管理提供了利益激励.我国2006年颁布的会计准则中涉及公允价值的有26项,占会部准则的68%.如此广泛的心用必然会对利润产生重大影响.下面就影响较大的几个方面...
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