公允价值变动损益

公允价值变动损益加剧了会计利润与现金流量之间的不一致性。

Changes in fair values intensified the inconsistencies between accounting profit and cash flow .

对公允价值变动损益科目及会计处理的理解

The Understanding of Changes in Fair Value Gains and Losses on the Subject and Accounting Treatment

本文研究了上市公司在新会计准则颁布后是否对公允价值变动损益进行了盈余管理。

This analysis studies on earning management of profits or losses of fair value of listed companies after the issuance of new accounting standards .

全面收益的单项项目中，只有公允价值变动损益、资产减值损失与股价显著正相关。

Secondly , in the individual items of comprehensive income , there are only fair value gains and losses , asset impairment loss are positively correlated with the stock price .

研究发现，公允价值变动损益对上市公司盈利波动的确具有显著影响，并且投资者会对公允价值变动损益带来的公司盈利额外波动要求风险溢价。

The results show that earnings became more volatile under fair value accounting , and investors require risk premium on the extra earnings volatility in which fair value accounting results .

实验结果表明，信息的性质（收益或损失）影响了由于金融负债公允价值变动损益列报形式不同所导致的投资者的投资判断的差异幅度。

The experimental results indicates that the information valence ( gains or losses ) influences investors ' investment judgments change magnitude under different presentation formats of fair value changes of financial liabilities .

实证结果证明：公允价值变动损益与企业长期借款显著正相关；计入资本公积的公允价值变动与企业短期借款正相关。

Empirical results show that : the correlation between changes in fair value and long-term loans was significant positive ; change in fair value included in capital reserve and short-term loans are related .

第五章主要通过分析实际案例，对公允价值变动损益科目与上市公司股票价格波动之间的关系进一步深入地分析和探索。

Chapter five analyzes the actual cases and the try to disclose the further relation between the accounting subject of ' fair value through profit or loss ' and stock price volatility of listed companies .

新会计准则设置了公允价值变动损益账户来核算采用公允价值变化给当期会计报告带来的损益。

New accounting standards set a " fair value profit or loss " account to account the profit or loss that brought from the changes of fair value in current report in the fair value method .

该部分首先运用奥尔森的价格模型，在总样本的基础上，通过对每股公允价值变动损益项目与股价的相关系数的分析，检验公允价值确实具有增量价值相关性的结论。

Firstly , based on total sample , this paper uses the Olson price model to test the fair value actually has incremental value relevance through the analysis of correlation between DFVPS and a share price .

对此，论文通过理论分析和实证方法进行研究，得到的主要结论是：①公允价值变动损益与股票价格变动之间存在非常显著的相关关系。

In this regard , paper through theoretical analysis and empirical methods to study the main conclusions are : ① Loss or profit from changes of fair value and changes of stock price are very significant correlation .

换言之，在金融负债公允价值变动损益列报为其他综合收益的情况下，个体投资者才能够对信用风险变化进行正确区分。

That is , only when the presentation format of the fair value change of financial liabilities is other comprehensive income , can individual investors correctly differentiate the credit risk change direction by their investment judgments . 3 .

同时，将所有上市公司公允价值变动损益不为零的样本作为研究对象，根据各个样本数据公允价值变动损益与营业利润比值，划分为不同的区域。

Meanwhile , select all listed companies whose sound value flexible loss and profit are not zero as study samples , then divides those samples into different areas according to different rations of fair values divides the operating profit .

按照2006年2月15日财政部颁发的《企业会计准则》的有关规定，设计交易性金融资产科目和公允价值变动损益科目，以确认与计量交易性金融资产。

According to corresponding regulations in The Accounting Standards for Enterprises issued on February 15,2006 , the article brings forward two subjects & tradable financial assets and changeable gain or loss of fair value to confirm and compute tradable financial assets .

实证结果表明，在具体的利润费用项目方面，资产减值损失、营业外收入、投资收益、财务费用是我国上市公司进行盈余管理的方式，而公允价值变动损益与盈余管理的关系并不明显。

The empirical results show that asset impairment losses , non-operating income , investment income , finance expense are the principal means of listed companies to manage earnings , but the relationship between changes in fair value gain or loss and earnings management is not obvious .

而公允价值变动损益就是因为公允价值变动而引发的损失或者收益，它是因新会计制度引入公允价值计量观念后而新增加的一个会计科目，记录在企业的利润表中。

And " fair value " results from changes in the fair value caused by loss or gain , it is the aftermath of new accounting system introduced of fair value measurement concepts . The fair value loss or gain is recorded in the profit table .

而且公允价值变动损益占净利润的比重越小，未来的投资回报越高；相反，公允价值变动损益占净利润的比重越大，未来的投资回报越低。

And the smaller proportion of fair value change gains and losses to net profit , the higher the future return on investment ; On the contrary , the greater proportion of fair value changes gains and losses to net profit , the lower the future return on investment .

考察代表公允价值的每股公允价值变动损益与加权平均每股资产增长率和加权平均每股筹资额的关系。

Investigate the relation between the profits and losses on the changes in fair value representing fair value and weighted average assets growth rate per share , along with weighted average financing per share .

公允价值强调资产、负债的市场价值，对于企业资产、负债的公允价值变动将计入损益表或者直接计入所有者权益（资本公积），这就对于企业会计信息的生成产生重要影响。

Fair value measurement pays more emphasis on reflecting market value of assets and liabilities , the changes in fair value will be credited to the income statement or equity ( capital reserve ) . It has an important impact on the accounting information system .

国际会计准则委员会认为，公允价值是指在公平交易中，熟悉情况的当事人自愿据以进行资产交换或负债结算的金额。公允价值变动损益是公允价值会计中十分重要的一环。

International Accounting Standards Board believes that fair value is the amount that knowledgeable parties basis this amount exchange the assets and liabilities in a fair deal . A change of fair values is a very important part of fair value accounting .