综合收益呈报方式与公允价值信息含量——基于可供出售金融资产的研究
发布时间：2019-02-25 20:16
【摘要】：本文基于可供出售金融资产考察了《企业会计准则解释第3号》中综合收益呈报方式变更的政策后果,对不同呈报位置的公允价值信息的决策有用性进行了检验。研究显示,可供出售金融资产的公允价值变动在利润表的其他综合收益项目呈报时存在增量价值相关性,直接计入股东权益变动表时仅有较弱的价值相关性。这说明在展现经营结果的会计主表中呈报全部综合收益有助于投资者的价值判断,也说明第3号解释公告显著改善了财务报告透明度,有助于减轻投资者的估值成本,提升了会计信息的决策有用性。本文的研究揭示了综合收益呈报方式的有用性,对投资者的认知能力进行了初步探讨,对于提升会计准则和财务报告质量具有一定的启发和借鉴意义。
[Abstract]:Based on the financial assets available for sale, this paper investigates the policy consequences of the change in the reporting mode of comprehensive income in the interpretation of Accounting Standards of Enterprises No. 3, and tests the usefulness of decision-making of fair value information in different reporting positions. The research shows that the change of fair value of available financial assets has incremental value correlation when other comprehensive income items of profit statement are reported, but only weak value correlation exists when the change statement of shareholder equity is directly included in the statement of changes in shareholders' equity. This indicates that the presentation of full consolidated returns in the main statement of accounting showing results contributes to the value judgment of investors, and that the announcement of explanation No. 3 significantly improves the transparency of financial reporting and helps to reduce the cost of valuation for investors, Improve the usefulness of accounting information decision-making. The research in this paper reveals the usefulness of the comprehensive income reporting method and makes a preliminary discussion on the cognitive ability of investors, which has some enlightening and reference significance for improving the quality of accounting standards and financial reports.
【作者单位】： 中国人民大学商学院;北京大学光华管理学院;
【基金】：国家自然科学基金(71132004,71072145) 中国博士后科学基金(2011M500194) 中国人民大学财务会计研究中心的资助
【分类号】：F233
[Abstract]:Based on the financial assets available for sale, this paper investigates the policy consequences of the change in the reporting mode of comprehensive income in the interpretation of Accounting Standards of Enterprises No. 3, and tests the usefulness of decision-making of fair value information in different reporting positions. The research shows that the change of fair value of available financial assets has incremental value correlation when other comprehensive income items of profit statement are reported, but only weak value correlation exists when the change statement of shareholder equity is directly included in the statement of changes in shareholders' equity. This indicates that the presentation of full consolidated returns in the main statement of accounting showing results contributes to the value judgment of investors, and that the announcement of explanation No. 3 significantly improves the transparency of financial reporting and helps to reduce the cost of valuation for investors, Improve the usefulness of accounting information decision-making. The research in this paper reveals the usefulness of the comprehensive income reporting method and makes a preliminary discussion on the cognitive ability of investors, which has some enlightening and reference significance for improving the quality of accounting standards and financial reports.
【作者单位】： 中国人民大学商学院;北京大学光华管理学院;
【基金】：国家自然科学基金(71132004,71072145) 中国博士后科学基金(2011M500194) 中国人民大学财务会计研究中心的资助
【分类号】：F233
【参考文献】
相关期刊论文 前7条
1 薛爽;赵立新;肖泽忠;程绪兰;;会计准则国际趋同是否提高了会计信息的价值相关性?——基于新老会计准则的比较研究[J];财贸经济;2008年09期
2 谭洪涛;蔡利;蔡春;;公允价值与股市过度反应——来自中国证券市场的经验证据[J];经济研究;2011年07期
3 刘斌;鲍夏梦;;金融资产公允价值变动的价值相关性研究[J];技术经济;2010年01期
4 邓传洲;;公允价值的价值相关性:B股公司的证据[J];会计研究;2005年10期
5 刘永泽;孙，
本文编号：2430501
本文链接：https://www.wllwen.com/jingjilunwen/kuaiji/2430501.html
