The Study on the Choice of Accounting Measurement About China Private Equity Fund
Chinas private equity funds have been rapid developed in recent years, however the private equity market is subject to further refinement. The Accounting Standards has not yet made special provisions to recognition and measurement of private equity funds. This paper discusses private equity fund measurement methods and problems in the emerging market environment, one is the PE funds selection of external investment accounting measurement models, and the other is the PEs investors selection of the accounting measurement models.
Private equity fund Accounting measurement Historical cost Fair value
WU Liming REN Xiaojing
Beijing Jiaotong University, P.R. China
国际会议
The Eleventh International Symposium--Management Sciences and Engineering(第十一届管理科学与工程国际研讨会)
兰州
英文
357-362
2011-11-12（万方平台首次上网日期，不代表论文的发表时间）