發(fā)布時間：2018-03-03 21:06

  本文選題：輸入值　切入點：估值技術(shù)　出處：《財會通訊》2016年31期 　論文類型：期刊論文

【摘要】：正一、我國非活躍市場上公允價值計量存在的困境第一,我國新興經(jīng)濟體市場環(huán)境的特殊難題。我國"新興加轉(zhuǎn)軌"的市場特征決定了公允價值計量過程中常常缺少可觀察輸入值或其他重要信息,使我國非活躍市場上應(yīng)用公允價值面臨的難題更加突顯。我國"新興加轉(zhuǎn)軌"的市場特征主要體現(xiàn)在以下幾個方面:(1)部分市場活躍度偏低。雖然很多商品都有交易市場,但多數(shù)商品的市場交易數(shù)據(jù)難以獲得,且市場欠缺深度,使產(chǎn)品流動性相對較差,難
[Abstract]:First, the dilemma of fair value measurement in China's inactive market is the first. The market characteristics of China's emerging economies determine that there is often a lack of observable input values or other important information in the process of fair value measurement. The difficulties faced in the application of fair value in China's inactive market have become even more prominent. The market characteristics of China's "emerging plus transition" are mainly reflected in the following aspects: 1) some of the market activity is on the low side. Although many commodities have a trading market, However, the market transaction data of most commodities are difficult to obtain, and the market lacks depth, which makes the products relatively less liquid and difficult.
【作者單位】： 鄭州工業(yè)應(yīng)用技術(shù)學(xué)院;
【分類號】：F233

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1 肖艷芳;公允價值層級及其輸入值問題研究[D];湖南大學(xué);2013年

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本文編號：1562686