Value Management for Small & Medium Business Based on Fair Value Information

摘要：

This paper analyzed the validity and limitation of fair value accounting, then discusses its effects on value management of Small and Medium business. Fair value represents market average expectation of future income, and reflects the impacts of environment on businesss wealth. So, it is decision useful and beneficial to businesss value and risk management. However, due to its deviation from fundament value under extremely environment like economic crisis, business should adjust or make value management strategy according to its special financial situation.

关键词： Fair Value Goodwill Value Management Risk Management

作者: MEN Rong WANG Zhiliang

作者单位: School of Economic and Management, Beijing JiaoTong University, P.R.China, 100044

会议类型: 国际会议

会议名称: 2009 International SME Development Forum(2009 中小企业发展国际论坛)

会议地点: 北京

会议语种:英文

页码: 139-142

在线出版日期: 2009-10-01（万方平台首次上网日期，不代表论文的发表时间）