The history of economic and accounting development shows that the more the economy develops, the more important accounting is; the more the economy develops, the stronger the ability of accounting information to promote or hinder economic development. In the long history of accounting, measurement has always been the core of accounting. The choice of accounting methods focuses on the choice of measurement attributes, rather than the choice of measurement units. With the development of market economy and knowledge economy, the accounting information provided by historical cost accounting only involves past costs and ignores future values. It cannot reflect changes in the economic environment in a timely and complete manner, and has no connection with the economic decision-making process. The measurement of fair value can reflect the current and future changes in the economic environment in a timely and complete manner. In the more than ten years since it has been in line with the international accounting community, the issue of fair value has always been an urgent problem to be solved. Corresponding research on related issues, from theoretical review to the practical application of fair value measurement. At present, the control of fair value measurement by Chinese enterprises is still not stable enough, and how to effectively improve is still an in-depth question.
| Published in | Science Innovation (Volume 12, Issue 3) |
| DOI | 10.11648/j.si.20241203.11 |
| Page(s) | 48-53 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2024. Published by Science Publishing Group |
Fair Value, Investment Real Estate, Financial Impact
项目 | 房屋、建筑物 |
一、2020.12.31 | 4,210,468,897.66 |
二、本期变动 | 209,011,102.34 |
加：外购 | - |
存货转入 | 88,900,000.00 |
固定资产转入 | 4,090,000.00 |
其他增加 | 9,558,614.34 |
减：处置 | 3,030,000.00 |
其他转出 | - |
加：公允价值变动 | 109,492,488.00 |
三、2021.12.31 | 4,419,480,000.00 |
年份 | 公允价值变动损益 | 短期借款 | 公允价值变动损益占净利润比例 |
2018（未调整） | - | 358,000,000.00 | - |
2019（未调整） | - | 1,399,570,000.00 | - |
2020（调整年） | 30,803,122.01 | 10,686,892,017.77 | 45% |
2021（调整后） | 31,27,977.02 | 13,082,301,949.63 | 58% |
年份 | 公允价值变动损益 | 净利润 | 公允价值变动损益占净利润比例 |
2018（未调整） | - | 59,495,144.88 | 53% |
2019（未调整） | 37,456,85.02 | 84,644,422.06 | 36% |
2020（调整年） | 38,853,482.01 | 107,270,987.03 | 42% |
2021（调整后） | 36528,918.84 | 207,270,987.03 | 21% |
2019年 | 2020年 | 2021年 | |
净利润同比增长率 | 103% | 219.09% | 89.83% |
营业收入同比增长率 | -11.29% | 31.28% | 79.08% |
税项 | 2019年 | 2020年 | 2021年 |
企业所得税 | 1,560,311,778.91 | 1,769,129,646.37 | 1,560,311,778.91 |
| [1] | 财政部. 企业会计准则第39号--公允价值计量 [S] 财会 [2014] 6号. |
| [2] | Barron E O. The effect of Statement of Financial Accounting Standards No. 157 Fair Value Measurements on analysts’ information environment [J]. Journal of Accounting and Public Policy, 2016, 35(4): 395-416. |
| [3] | Elsayed Elsiefy, Walid ElGammal. The effect of ueing fair value accounting on fundamental analysis: Some evidence from the emerging economies [J]. The Journal of Developing Areas, 2017: 103-121. |
| [4] | Sikalidis A, Leventis S. The Impact of Unrealized Fair Value Adjustments on Dividend Policy [J]. European Accounting Review, 2016, 26(2): 283-310. |
| [5] | Axis Plaza. Axis Real Estate Investment Trust ("Axis-REIT" or the "Fund") Revaluation of Investment Properties [J]. Journal of Property Investment & Finance, 2017, 29(1): 59-73. |
| [6] | 毕凤玉,张先美.公允价值层次信息的价值相关性分析 [J]. 财会月刊, 2018, (01): 21-27. |
| [7] | 王福胜, 李旭. 公允价值运用对上市公司业绩波动的影响 [J]. 会计之友, 2016(08): 43-46. |
| [8] | 赵舒心, 孟庆军. 基于公允价值视角的上市公司盈余管理研究 [J]. 经济研究导刊, 2017, (16): 72-74+110. |
| [9] | 黄世忠, 黄晓韡, 黄静如等. 公允价值计量影响分析: 基于财务报告概念框架的视角 [M]. 北京: 经济科学出版社. 2018: 12-18. |
| [10] | 曹华祝, 郑丙金. “金融街”投资性房地产计量模式对其财务影响的分析 [J]. 绿色财会, 2017, (06): 22-25. |
| [11] | 杨海鹏. 完善公允价值计量准则应用的案例分析 [J]. 商业会计, 2024, (02): 45-49. |
| [12] | 王子仪. 财务会计工作中公允价值的应用问题研究 [J]. 上海商业, 2023, (11): 135-137. |
| [13] | 何丹. 投资性房地产公允价值计量的财务影响与应用研究 [J]. 中国农业会计, 2023, 33(18): 60-62. |
| [14] | 王晓丽, 王珊珊. 公允价值计量模式在投资性房地产中的应用研究——以豫园商城为例 [J]. 中国乡镇企业会计, 2023, (02): 99-103. |
| [15] | 沈世琳. 公允价值模式在投资性房地产中的应用及建议 [J]. 投资与创业, 2022, 33(12): 155-157. |
APA Style
Xinghang, Y. (2024). Research on Fair Value Application and Financial Impact - Taking Zhongnan Construction Company as an Example. Science Innovation, 12(3), 48-53. https://doi.org/10.11648/j.si.20241203.11
ACS Style
Xinghang, Y. Research on Fair Value Application and Financial Impact - Taking Zhongnan Construction Company as an Example. Sci. Innov. 2024, 12(3), 48-53. doi: 10.11648/j.si.20241203.11
AMA Style
Xinghang Y. Research on Fair Value Application and Financial Impact - Taking Zhongnan Construction Company as an Example. Sci Innov. 2024;12(3):48-53. doi: 10.11648/j.si.20241203.11
Share This Article
Twitter
Linked In
Facebook
Copy
Download@article{10.11648/j.si.20241203.11,
author = {Yuwen Xinghang},
title = {Research on Fair Value Application and Financial Impact - Taking Zhongnan Construction Company as an Example
},
journal = {Science Innovation},
volume = {12},
number = {3},
pages = {48-53},
doi = {10.11648/j.si.20241203.11},
url = {https://doi.org/10.11648/j.si.20241203.11},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20241203.11},
abstract = {The history of economic and accounting development shows that the more the economy develops, the more important accounting is; the more the economy develops, the stronger the ability of accounting information to promote or hinder economic development. In the long history of accounting, measurement has always been the core of accounting. The choice of accounting methods focuses on the choice of measurement attributes, rather than the choice of measurement units. With the development of market economy and knowledge economy, the accounting information provided by historical cost accounting only involves past costs and ignores future values. It cannot reflect changes in the economic environment in a timely and complete manner, and has no connection with the economic decision-making process. The measurement of fair value can reflect the current and future changes in the economic environment in a timely and complete manner. In the more than ten years since it has been in line with the international accounting community, the issue of fair value has always been an urgent problem to be solved. Corresponding research on related issues, from theoretical review to the practical application of fair value measurement. At present, the control of fair value measurement by Chinese enterprises is still not stable enough, and how to effectively improve is still an in-depth question.
},
year = {2024}
}
TY - JOUR T1 - Research on Fair Value Application and Financial Impact - Taking Zhongnan Construction Company as an Example AU - Yuwen Xinghang Y1 - 2024/06/13 PY - 2024 N1 - https://doi.org/10.11648/j.si.20241203.11 DO - 10.11648/j.si.20241203.11 T2 - Science Innovation JF - Science Innovation JO - Science Innovation SP - 48 EP - 53 PB - Science Publishing Group SN - 2328-787X UR - https://doi.org/10.11648/j.si.20241203.11 AB - The history of economic and accounting development shows that the more the economy develops, the more important accounting is; the more the economy develops, the stronger the ability of accounting information to promote or hinder economic development. In the long history of accounting, measurement has always been the core of accounting. The choice of accounting methods focuses on the choice of measurement attributes, rather than the choice of measurement units. With the development of market economy and knowledge economy, the accounting information provided by historical cost accounting only involves past costs and ignores future values. It cannot reflect changes in the economic environment in a timely and complete manner, and has no connection with the economic decision-making process. The measurement of fair value can reflect the current and future changes in the economic environment in a timely and complete manner. In the more than ten years since it has been in line with the international accounting community, the issue of fair value has always been an urgent problem to be solved. Corresponding research on related issues, from theoretical review to the practical application of fair value measurement. At present, the control of fair value measurement by Chinese enterprises is still not stable enough, and how to effectively improve is still an in-depth question. VL - 12 IS - 3 ER -
Business School, University of Shanghai for Science and Technology, Shanghai, China
Information