金融危机中公允价值顺周期效应浅析(2)
时间:2011-11-02 13:53来源:网络(转载) 作者:邹林海 点击:次
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?[4] 中华人民共合国财政部.企业会计准则.2006.
?[5] Plantin,Sapra and Shin.Mark to market: Pacacea or Pandora’s Box[J].Journal of Accounting Research,2008,46(2),435-460.
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?[7] Borio.Change and constancy in the financial system: implications for financial distress and policy.BIS Working paper,2007.
?[8] 黄世忠.公允价值会计的顺周期效应及其应对策略[J].会计研究,2009,11: 23-29.
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