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资产评估与会计计价研究Asset evaluation and accounting valuation research [2]

论文作者:www.51lunwen.org论文属性:课程作业 Coursework登出时间:2014-06-27编辑:felicia点击率:4474

论文字数:2922论文编号:org201406262237327961语种:英语 English地区:中国价格:$ 22

关键词:the asset appraisaldenominated in accountingfair valuemarket economy developmenttrading behavior

摘要:作为中介服务行业,为了适应市场经济的发展,资产评估与会计专业服务活动既有区别又有联系,深入探讨两者之间的关系,不仅可以使我们理解会计为社会提供了以事实判断为主要内容的服务,而且也相应地提供了资产评估价值判断为主要内容的服务,这两个资产虽然属于不同范围、具有不同的估值方法和原则,但它们都是现代市场经济的基础,他们的发展取决于服务业的正常运行。

g work relations of the article mainly discusses asset evaluation and accounting work in the relationship and difference in practice; After the new accounting standards for enterprises to implement the theory of asset evaluation and accounting of the accounting a paper from the paper discusses the relation and distinction between accounting valuation and appraisal, thought in the actual work should strengthen the understanding of the relationship between, better use of accounting information for the asset appraisal services, improve the quality of evaluation; Assets assessment under the new accounting standards and accounting valuation "from the aspects of the difference between the asset evaluation and accounting valuation and connection are discussed, mainly puts forward the new guidelines after the implementation of the fair value of the treatment of different; The similarities and differences between accounting and assets evaluation in the enterprise assets valuation analysis in enterprise assets compared to each other; Asset evaluation and the relationship between accounting valuation to discuss whether the assets assessment is based on certified public accountants of the subject; "Assets evaluation study and comparative study of accountancy" comes from the asset appraisal historical background analysis of the asset evaluation and accounting of natural connection, and on this basis, this paper discusses the differences of the two.


Valuation basis

In terms of asset evaluation and accounting

Conclusion

Reference

1) Tang assets evaluation and comparative study of accountancy Modern economy, 2008 (11) : 149-151

2) Geo try to talk about asset evaluation and accounting measurement

3) Mr. Zhu assets appraisal Northeast university of finance and economics press, 2009

4) Reeves, enterprise financial and accounting work relationship with the asset evaluation Coal economy, 2008 (6) : 110-111

5) Helen kelly, under the new accounting standards of assets evaluation and contemporary economic accounting valuation (second half), 2008 (7) : 122-123

6) Accounting standard for business enterprises 2006


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