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随着2007年新企业会计准则实施,公允价值在会计计量中的地位越来越重要。然而,我们发现公允价值变动的报表信息披露并不完善,其存在的问题影响了会计信息质量,不利于企业进行公允价值的风险管理,也不利于信息使用者进行有效的决策。本文基于宁波银行2009年的年度报告,在指出公允价值变动信息披露不完备的同时提出相应的改进建议,拟对如何改进及改进后的效果作出说明与分析。
With the implementation of the new Accounting Standard for Business Enterprises in 2007, the status of fair value in accounting and accounting has become more and more important. However, we found that the disclosure of statements of changes in fair value is not perfect, and the existing problems affect the quality of accounting information, which is not conducive to the management of the fair value of the company’s risk management, nor conducive to effective decision-making for information users. Based on the 2009 annual report of Bank of Ningbo, this paper points out that the information disclosure of fair value changes is not perfect, meanwhile puts forward corresponding suggestions for improvement, and proposes to explain and analyze how to improve and improve the results.