ScholarLens Back to search
2009•Jingji wentiRequires access

Security System of Fair Value Accounting

WU Ke-fu

Open publisher page 0 citations

Abstract

Fair value accounting possesses a characteristic of transition.The security system of fair value accounting is a set of mechanism which ensures the application of fair value accounting properly and effectively. Based on the fair value accounting information system,the security system of fair value accounting comprises three aspects,(1)environment security system in stage of information input which including corporate governance and internal control,(2)quality security system in stage of information produce which including accounting standard of fair value measurement,accounting integrity contract and accounting professional judgments,(3)appraising security system in stage of information issue which including fair value auditing and financial analysis.Internal control is the core of the security system for fair value accounting.

About this research paper

What this paper is about

Fair value accounting possesses a characteristic of transition.The security system of fair value accounting is a set of mechanism which ensures the application of fair value accounting properly and effectively. Based on the fair value accounting information system,the security system of fair value accounting comprises three aspects,(1)environment security system in stage of information input which including corporate governance and internal control,(2)quality security system in stage of information produce which including accounting standard of fair value measurement,accounting integrity contract and accounting professional judgments,(3)appraising security system in stage of information issue which including fair value auditing and financial analysis.Internal control is the core of the security system for fair value accounting.

Why it matters

A significance statement is not available in the OpenAlex record.

Key contribution

A contribution statement is not available in the OpenAlex record.

Method / approach

Method details are not available in the OpenAlex metadata.

Main findings

Findings are not separately available in the OpenAlex metadata.

Limitations

Limitations are not available in the OpenAlex metadata.

Applications

Application details are not available in the OpenAlex metadata.

Available abstract

Fair value accounting possesses a characteristic of transition.The security system of fair value accounting is a set of mechanism which ensures the application of fair value accounting properly and effectively. Based on the fair value accounting information system,the security system of fair value accounting comprises three aspects,(1)environment security system in stage of information input which including corporate governance and internal control,(2)quality security system in stage of information produce which including accounting standard of fair value measurement,accounting integrity contract and accounting professional judgments,(3)appraising security system in stage of information issue which including fair value auditing and financial analysis.Internal control is the core of the security system for fair value accounting.

Key concepts: Fair value, Accounting information system, Accounting, Mark-to-market accounting, Business, Financial accounting, Accounting standard, Throughput accounting

Related papers

Related paper 1Related paper 2Related paper 3
Back to paper searchBrowse research topicsOriginal source
Security System of Fair Value Accounting — Research Paper | ScholarLens