英语翻译We firstly examine the relative value relevance of both

人鬼之间之鬼人2022-10-04 11:39:542条回答

英语翻译
We firstly examine the relative value relevance of both historic cost and fair value accounting using an adapted version of the conventional levels and changes of earnings model (Easton and
3
Harris,1991).The changed specification we employ allows us to incorporate changes in equity,both fair value and historic cost,in the model.This is useful as one option open to accounting regulators is to use one approach for income calculation,presumably historic cost,and either use fair values for the determination of equity or to make these fair values available via the notes to the accounts.Therefore,we also examine the impact of mixed accounting systems – which is reflected,although in different ways,in the GAAP accounting currently used for both our samples.

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zuolin_78 共回答了23个问题 | 采纳率87%
我们首先利用道德成规期的改编版本和受益模式的变化,研究了历史成本和公允价值会计的相对价值相关性.变化后的规范让我们考虑到股票的变化,包括模型中的公允价值和历史成本.这非常重要,因为对于会计监管机构来说,可以决定采取同一种方法来计算收入,有可能是历史成本;或者使用公允价值决定股票;或者通过票据将这些公允价值转移到账户上.因此,我们也研究了综合型会计体系的影响,然而在我们两个实例所使用的公认会计原则中,它有不同的表现形式.
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1年前
qiqi77hao 共回答了1个问题 | 采纳率
我们首先现行的相对价值相关性的机器人
1年前

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