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application of fair value model 公允价值模式运用
This theoretical model is a challenge to the ideal of fair-value accounting: that more information is always better.
这种理论模型是对公允价值会计观念的挑战:信息越多越好。
The paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.
基于公允价值的理念提出了一种计量盈余管理的新的模型——改进后扩展琼斯模型。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
然而在由历史成本、公允价值共同混合计量的会计模式下,公允价值信息的披露方式成为了一个重要不足。
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