Accounting Measurement Reform—Fair Value Measurement:Stakeholders Perspective

摘要：

This paper applies standardized research methods to examine the nature of enterprises and accounting.Arguing enterprises and accounting are integrated in objectives,thereby providing a theoretical foundation in economics for the research and application of who are the users of accounting information in accounting objectives.Considering the economic consequences of accounting measurements and the limitations of historic costs,and given the fact that accounting standards are the vehicle of the development and reform of accounting measurement,this paper further seeks to conduct a theoretical analysis of fair value measurement – accounting measurement which is fair and appropriate and contains both relevant and reliable information.The paper concludes that the shared demand and perseverant pursuit of fair value measurement by stakeholders are the logical beginning and intrinsic driving forces of accounting measurement reforms.

关键词： Accounting measurement Fair value Stakeholders

作者: Ye Shaoqin

作者单位: School of Management,Xiamen University,Xiamen,P.R.China,361005

会议类型: 国际会议

会议名称: 第三届产品创新管理国际会议(The 3rd International Conference on Product Innovation Management)

会议地点: 武汉

会议语种:英文

在线出版日期: 2008-10-26（万方平台首次上网日期，不代表论文的发表时间）