公允价值会计涉及的三个层次基本理论问题

公允价值会计涉及的三个层次基本理论问题

作者：郝振平， 赵小鹿， Hao Zhenping， Zhao Xiaolu

作者单位：郝振平,Hao Zhenping(清华大学会计研究所,100084)， 赵小鹿,Zhao Xiaolu(北京国家会计学院教研中心,101312)

刊名：

会计研究

英文刊名：ACCOUNTING RESEARCH

年，卷(期)：2010(10)

1.Doran B;D.Collins;D.Dhaliwal The Information of Historical Cost Earnings Relative to Supplemental Reserve-Based Accounting Data in the Extractive Petroleum Industry 1988(03)

2.Dietrich J;M.Harris;K.Muller III The Reliability of Investment Property Fair Value Estimates 2001

3.Bernard V;R.Merton;K.Palepu Mark-to-Market Accounting for Banks and Thrifts:Lessons from the Danish Expeience[外文期刊] 1995(01)

4.Barth M;ndsman Fundamental Issues Related to Using Fair Value Accounting for Financial Reporting 1995(04)

5.Barth M;G.Clinch Revalued Financial,Tangible,and Intangible Assets; Associations with Share Prices and Non -Market-Based Value Estimates 1998(Supplement)

6.Barth M Global Financial Reporting; Implications for U.S.Academics[外文期刊] 2008(05)

7.Barth M Fair Value Accounting:Evidence from Investment Securities and the Market Valuation of Banks 1994(01)

8.Ball R;P.Brown An Empirical Evaluation of Accounting Income Numbers 1968

9.SEC Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008:Study on Mark-To-Market Accounting 2008

10.Nelson K Fair Value Accounting for Commercial Banks:An Empirical Analysis of SFAS No.107 1996(02)

11.Lev B On the Usefulness of Earnings and Earnings Research:Lessons and Directions from Two Decades of Empirical Research 1989(Supplement)

12.Harris T;J.Ohlson Accounting Disclosures and the Markets Valuation of Oil and Gas Properties; Evaluation of Market Efficiency and Functional Fixation 1990(04)

13.Harris T;J.Ohlson Accounting Disclosures and the Markets Valuation of Oil and Gas Properties

1987(04)

14.Eccher E;K.Ramesh;S.Thiagarajan Fair Value Disclosures by Bank Holding Companies[外文期刊] 1996

15.财政部会计司我国上市公司2008年执行企业会计准则情况分析报告 2009

本文链接：/Periodical_kjyj201010003.aspx