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Accounting Environment And Accounting Measurement

Posted on:2003-07-09Degree:MasterType:Thesis
Country:ChinaCandidate:D ChenFull Text:PDF
GTID:2156360065457019Subject:Accounting
Abstract/Summary:PDF Full Text Request
Accounting environment is an organic entity, which is composed of various interacting, interrelated elements, meanwhile, is an objective condition of which accounting closely depends on its emergence, existence and development. With the development of economy based knowledge, immense vicissitudes, especially in the accounting environment, have taken place in China. More and more "soft asset" appears, accounting information technology's development and of sorts requirements of the quality of accounting information, and so on. This in turn brings about a evident influence upon the accounting measurement theory. How to improve the accounting measurement theory is getting an impending realistic problem of resolution requirement.IASC and FASB have separately revised and improved for the accounting measurement theory. In the recent years, the successive promulgation of specific accounting standards indicated that China's accounting had a try-on for multi-measurement attributes. In this paper, in order to reflect the relationship of accounting environment and accounting measurement objectively, the author gives a detailed and comprehensive description on the exogenous variables of accounting and the stakeholders of accounting information which have a strong influence on accounting measurement, and explores accounting measurement how to cope with-based on fair value.This article includes four chapters. The main problems and viewpoints of every section are discussed as follows: Introduction, it mainly explains this dissertation, research method, research contend and purpose; Section 1, deals with accounting environment of a new century shall inevitably produce a critical effect; Section 2,puts forward that accounting measurement how to cope with accounting environment. Form the standpoint of ensuring the quality of accounting information, the author points out how to improve the accounting measurement attributes and how to adapt the fair value; Section 3, forecasts the tendency of the development of accounting measurement. By means of exploring the accounting measurement models of intangible assets, human resources which represent knowledge capital-primary resources of economy based knowledge's society, the author points out that the accounting measurement models which is not only completely normative, but also run parallel with various measurement attributes must be established in China.
Keywords/Search Tags:accounting environment, accounting measurement, measurement attributes, fair value, historical cost, present value
PDF Full Text Request
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