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《Contemporary Economy & Management》 2009-09
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Research on Relevant Theories of Fair Value Measurement and Financial Assets Impairment

Sui Yuming1,2(1.Harbin Xinrong Landscaping Company Ltd.,Harbin 150001,China;2.Economic College,Harbin Commercial University,Harbin 150028,China)  
Assets impairment in financial enterprises frequently appeared and aroused people's broad concerns. Fair value is the amount of assets exchange and debt settlement negotiated by the partners in fair trade and familiar situation. And the application of fair value becomes a hot topic between accounting academic and practical circles and between the enactors of accounting standards and banking industry and its supervising institution. Fair value is the developing trend of accounting,and new Accounting Standards keeps agreement with international financial reporting standards,one sign of which is the comprehensive application of fair value. It means that the main problem of fair value in China has changed from "whether to apply" to "how to apply and how to better apply".
【Fund】: 黑龙江省高等教育学会高等教育科学研究“十一五”规划课题《高校会计学专业+英语专业双学位模式CGA方向人才培养研究》(115A-068);; 黑龙江省教育厅“十一五”规划课题《大学本科英语专业宽口径复合型人才培养研究》(XGGH08092);; 黑龙江省教育科学“十一五”规划重大课题《黑龙江省加快建设教育强省的对策研究》子课题《振兴龙江经济 黑龙江外语外贸人才培养研究》(JX019);; 2009年黑龙江省会计学会重点会计科研课题《金融资产减值会计问题研究》
【CateGory Index】: F275
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【Citations】
Chinese Journal Full-text Database 4 Hits
1 SUI Yu-ming1,WANG Xue-ling2(1.Harerbin Xinrong Park Green Co,Ltd,Harerbin 150001;2.Department of Foreign Languages,Heilongjiang College of Science and Technology,Harerbin 150027,China);Research into restructure of accountant business flow in China's financial industry[J];Journal of Chongqing Technology and Business University(Social Science Edition);2009-01
2 SUI Yu-ming1, ZHANG Wan-quan2, JIANG Chun-bi3 (1.Harbin Xinrong Gardens Virescence Co.Ltd. Harbin 150070;2.China Aquatic Product Science Academe, Heilongjiang Aquatic Product Institute,Harbin 150001; 3.Harbin Hualin Steels Co.Ltd,Harbin 150070,China);Research on the Capital Management Benefit of Rising the Northeast Old Industry Base[J];Economic Research Guide;2007-02
3 SUI Yu-ming1,WANG Xue-ling2(1.Harbin Xinrong Landscaping Company Ltd.,Harbin 150001;2.English Department,Heilongjiang Institute of Science and Technology,Harbin 150027,China);On Accounting Principles of Assets Impairment of Listed Company Limited by Shares in China[J];Journal of Kunming University of Science and Technology(Social Sciences);2008-12
4 SUI Yu-ming 1,BAI Fang2,WANG Xue-ling 3(1.Harbin Xinrong Landscaping Company Ltd.,Harbin 150001;2.Heilongjiang Construction Group,Co.,Ltd.Harbin 150046;3.English Department,Heilongjiang Science and Technology College,Harbin 150027);On the Importance of Fair Value Embodying of State Holding Listed Banks[J];Journal of Longdong University;2009-04
【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 HU Xia (College of Chinese Language and Culture of Jinan University,Guangzhou,Guangdong 510610,China);The Function of Cognitive Context from the Viewpoint of the Key Words in Communication[J];Journal of Bijie University;2009-06
2 SUI Yu-ming1,2(1.Harbin Xinrong Landscaping Company Ltd.,Harbin 150001;2.School of Economics,Harbin University of Commerce,Harbin 150028;China);Research on Relevant Theories of Fair Value Measurement and Financial Assets Impairment[J];Journal of Guangxi University of Finance and Economics;2010-01
3 CHEN Rong(Department of Foreign Languages,Guiyang College,Guiyang,Guizhou,550005);Cognitive Context and the Teaching of English Reading[J];Journal of Guizhou Education Institute;2008-08
4 WANG Xue-Ling~1 SUI Yu-ming~2 (1.Department of Foreign Languages,Heilongjiang Science and Technology College,Harbin 150027) (2.Harbin Xinrong Landscaping Co.,Ltd.,Harbin 150001);College Accounting Professional+English Major Dual-degree Model of the Direction of CGA Personnel Training Research[J];Technique & Education;2009-02
5 JIANG Feng-xia,WANG Xue-ling,LIU Xiao-tang;On Developing Quality Education in English Writing Class[J];Business Economy;2009-20
6 BAI Fan1,SUI Yu-ming2,WANG Xue-ling3 (1.Heilongjiang Construction Group,Co.,Ltd.Harbin,150046,China;2.Harbin Xinrong Landscaping Company Ltd.,Harbin 15000,China;3.Department English of Heilongjiang Institute of Science and Technology,Harbin 150027,China);Research on Developmental Construction and Planning of Logistics Industry in Our Large and Medium Cities[J];Journal of Jiangxi Agricultural University(Social Sciences Edition);2009-01
7 SUI Yu-ming1,2 (1 Harbin Xinrong Landscaping Company Ltd., Harbin, 150001 2 Economic College, Harbin Commercial University, Harbin 150028);Strategic Research on Market Orientation of Chinese Real Estate Project after Global Financial Crisis in 2008[J];Science and Management;2009-03
8 SUI Yu-ming1,2 (1 Harbin Xinrong Landscaping Company Ltd., Harbin, 150001 2 Economic College, Harbin Commercial University, Harbin 150028);Study on Financial Strategy for Enterprise and Investment Abroad for Capital Widening under the Financial Crisis[J];Science and Management;2010-02
9 SUI Yu-ming1,2 (1.Harbin Xinrong Landscaping Company Ltd.,Harbin 150001,China;2.School of Economy,Harbin Commercial University,Harbin 150028,China);Research on Financial Strategy and Capital Widening of Enterprise Foreign Investment[J];Journal of Jiaying University;2010-04
10 Wang Da Wei(Heilongjiang Harbin Heilongjiang traditional Chinese medicine university acupuncture and moxibustion manipulation academy 150040);The relevance factor analyses and changes subhealthy state of mentality to interfere with a countermeasure[J];Theory Research;2009-15
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