机构地区: 广东商学院会计学院
出 处: 《广东商学院学报》 2004年第2期73-76,85,共5页
摘 要: 贷款公允价值的构成可分成三个组成部分:非自由选择、自由选择和残差(反映非关键的计量误差)。分析这三个组成部分对贷款公允价值计量的影响及可靠性,对理解披露贷款公允价值信息有重要意义。 Loan fair values can be partitioned into three components: a nondiscretionary component, a discretionary component, and a residual component that reflects non-strategic measurement error in loan fair values. Analyses of these three components are important to the understanding of the significance of loan fair values.
领 域: [经济管理]