论文部分内容阅读
文章针对可供出售权益性金融资产价格下跌的情形,分别从三种不同的角度将其对资产、所有者权益及当期损益的影响进行了比较研究。在所提出的假设前提下,从经营者或投资者角度而言,现行的会计核算方法仍存在一定的利润操纵空间。
The paper makes a comparative study on the impact of assets, owner’s equity and current profit and loss on three different perspectives for the case that the prices of available-for-sale equity financial assets fall. Under the premise of the proposed assumptions, from the point of view of managers or investors, there is still some space for profit manipulation in the current accounting methods.