journal6 ›› 2012, Vol. 33 ›› Issue (2): 103-106.DOI: 10.3969/j.issn.1007-2985.2012.02.024

• Economics • Previous Articles     Next Articles

Relevance and Reliability:An Analysis on the Fundmental Contradiction of Fair Value Accounting


  1. (School of Business Administration,Hunan University,Changsha 410079,China)
  • Online:2012-03-25 Published:2012-05-28

Abstract: There exists an eternal fundamental contradiction between the relevance and reliability of accounting information,which is determined by the quanlities and their variation tendency of the demand and supply of accounting information,and it is derived from the progress of the game between the demanders and suppliers.The method of fair value accounting is in essence an attempt to coordinate the fundamental contradiction.

Key words: accounting information, relevance, reliability, rair value accounting, contradiction

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