摘要
2012年5月17日财政部发布《公允价值计量准则(征求意见稿)》,并设立课题以深入了解企业公允价值运用现状,为准则制定与完善提供第一手资料。现今,关于公允价值计量的研究多集中在投资性房地产项目,但研究单一且鲜有案例分析。本文围绕津滨发展(000897),以同行业同地区五家公司为辅形成案例样本,按公司自身纵向对比及公司与五家案例样本横向对比两种维度,从初始计量与后续计量、财务与非财务两个层面探究津滨发展的投资性房地产计量模式选择及其运用,通过相关财务数据的梳理进而分析了公允价值计量与运用的影响因素。最后本文通过对案例进行总结,以期为我国稳步推行公允价值计量提供参考与建议。
The Chinese Accounting Standard of 'Fair Value Measurements(Exposure Draft)' was issued by the Ministry of Finance on May 17,2012,along with which a series of research projects are established to provide the first-hand information. We believe a comprehensive case study is necessary for the current studies in Investment Property. This paper studies the case of Jinbin Development(000897) and the related 5 sample companies in the same industry and region. By vertical and horizontal comparisons,we analyze the fair value measurement,application,and determinants in Jinbin Development from two dimensions: initial measurement and subsequent measurement,and financial and non-financial aspects. Finally,we hope the results can be used for references to the further application of fair value in China.
出处
《会计研究》
CSSCI
北大核心
2013年第9期22-28,96,共7页
Accounting Research
基金
西南财经大学"中央高校基本科研业务费"青年教师成长项目(JBK130129
JBK120113)的资助
