摘要
伴随着会计目标的变迁,会计信息质量的可靠性与相关性的分离不断加大,特别是随着公允价值计量的日渐完善,会计信息相关性成为理论和实务的主流,2006年以来,FASB与IASB陆续完善联合概念框架,开始对可靠性进行重新表述。此次金融危机中,公允价值计量对会计信息质量的负面影响,从反面提醒我们,会计信息的可靠性仍然不可或缺。
With the evolution of accounting objectives, the gap between reliability and relevance becomes more and more wider. Especially with the maturity of fair value, the relevance has become the main trend in theory research and accounting practice. Since 2006, FASB and IASB have perfected their conceptual framework step by step, in which they have revised reliability to faithful representation. After this financial crisis, the negative effect of fair value reminds us that we need to have a full reconsideration of reliability again.
出处
《石家庄经济学院学报》
2013年第3期81-84,共4页
Journal of Shijiazhuang University of Economics
基金
广东省哲学社会科学共建项目(09GO-02)
国家自然科学基金项目(70772008)
河北省高校学科拔尖人才选拔与培养计划资助项目(CPRC049)
关键词
会计信息质量
可靠性
相关性
accounting information quality
reliability
relevance
