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 |
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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
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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
