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新企业会计准则下公允价值运用的探讨 被引量:1
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作者 牟哲军 《财会学习》 2015年第16期83 85-,共2页
目的:本文对公允价值进行探讨,使公允价值能够为计量工作提供帮助。方法:本文对公允价值的优缺点以及实际应用进行分析,探讨公允价值的应用效果。结果:公允价值能够应用于企业合并以及金融资产等计量工作。结论:在全新的会计准则下,需... 目的:本文对公允价值进行探讨,使公允价值能够为计量工作提供帮助。方法:本文对公允价值的优缺点以及实际应用进行分析,探讨公允价值的应用效果。结果:公允价值能够应用于企业合并以及金融资产等计量工作。结论:在全新的会计准则下,需提高计量人员素质以及健全计量工作机制,才能发挥公允价值的应用效果。 展开更多
关键词 公允价值 会计准则 投资性房产 经融工具 运用探讨
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Economic Factors in the Use of Renewable Energy Sources in Kazakhstan
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作者 Gaukhar Seitkhamzina 《Journal of Agricultural Science and Technology(B)》 2015年第2期129-134,共6页
The purpose of this research was to study economic incentives to use renewable energy sources in the Republic of Kazakhstan and to give suggestions for production and circulation of the "green" certificates as a new... The purpose of this research was to study economic incentives to use renewable energy sources in the Republic of Kazakhstan and to give suggestions for production and circulation of the "green" certificates as a new financial instrument. The author analyzed European Union and Kazakhstani experience of economic incentives to reduce emissions and introduction of renewable energy sources. As a result of conducted research, the proposal to produce and circulate new financial instruments in Kazakhstan is made; as well as economic and environmental factors of renewable energy sources in the Republic of Kazakhstan are defined. 展开更多
关键词 Renewable energy sources financial instruments "green" certificates "green" economy.
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The Study of Legal Issue of Policy Banks
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作者 Xiaole WANG 《International Journal of Technology Management》 2013年第10期80-82,共3页
China has built three policy banks since 1994, which are China Development Bank, China Export-import Bank and China Agricultural Development Bank. Policy banks, as an important financial instrument, have made great co... China has built three policy banks since 1994, which are China Development Bank, China Export-import Bank and China Agricultural Development Bank. Policy banks, as an important financial instrument, have made great contributions to the development of China' s economy. But there isn' t an official law fbr policy banks for a long time. They just operate based on some relevant documents and regulations of their own. However these documents and regulations are always indistinct in law, which is not good for the further development of policy banks and the accomplishment of our country' s financial system. As a result, in order to standardize the operation of China' s policy banks, it' s essential to position policy banks in law accurately, which is also the only way to legalize policy banks. Aiming at finding out the problems existing in policy banks of China in present, this paper analyzes the general theory of policy banks, some relevant international experience and the current situation of law position of china' s policy banks. In addition, through the analyses of possible solutions, this paper wishes to reconstruct the legal location of China ' s policy banks. 展开更多
关键词 Policy Banks Legal Issue Legal Position
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