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公允价值计量投资性房地产对财务指标的影响——以正和股份为例

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摘要 公允价值计量在整个会计信息系统中发挥着越来越重要的作用,公允价值计量模式的选择能在不同程度上影响企业行为,从而改变企业对外提供的财务信息。企业根据自身的需要选择合适的计量属性,在提供客观公正的财务信息的同时,也增强了自身的竞争能力。本文以正和股份为例,重点分析公司采用公允价值模式计量投资性房地产后对财务指标的影响。主要从盈利能力、偿债能力、运营能力、成长能力四个方面进行分析。
作者 丛男
出处 《金融经济(下半月)》 2016年第3期144-145,共2页
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