頁籤選單縮合
題名 | 公平價值、價值攸關性與外匯風險=Fair Value、Value-Relevance and Foreign Exchange Risk |
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作者姓名(中文) | 王漢民; 陳俊廷; | 書刊名 | 臺灣管理學刊 |
卷期 | 8:2 2008.08[民97.08] |
頁次 | 頁17-31 |
分類號 | 495.78 |
關鍵詞 | 財務會計準則; 金融商品; 公平價值; 價值攸關性; 外匯風險; Financial accounting standard; Financial instrument; Fair value; Value-relevance; Foreign exchange risk; |
語文 | 中文(Chinese) |
中文摘要 | 本研究主要探討我國財務會計準則第34 與36 號公報有關公平價值評價之實 施,在金融商品與衍生性金融商品之認列及衡量對金融保險業價值與外匯風險之 關聯性。實證結果顯示,實施公平價值財務會計準則後,金融保險業金融商品之 衡量與認列較實施前更具價值攸關性。另外,新準則實施後,金融保險業外匯衍 生性金融商品之衡量與認列較實施前更能表現其外匯風險暴露情形。 |
英文摘要 | The purpose of this study is to examine the effect of the Statements of Financial Accounting Standards No. 34 and No. 36 on the value-relevance and foreign exchange risk of financial instruments for the banking and insurance firms in Taiwan. The results of study show that the implementation of the fair value accounting standards enhances the value-relevance of accounting reports. And, the new financial accounting standards could reveal the level of risk exposed for the derivative foreign exchange assets and liabilities of firms. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。