NDLI: Reconstruction of Financial Information Disclosure Based on Price Discovery Process

Content Provider	IEEE Xplore Digital Library
Author	Bi Qian Gan Yi
Copyright Year	2010
Abstract	The market price,the basis of historical cost and fair value, has many kinds of comparability. Ignorance of the comparability difference is one of the reasons why sub-prime loan crisis broke out. On that account, a new idea to innovate the accounting measurement has been proposed according to the theory of common price understanding. All transactions have been suggested to be divided into two types as Class I that can reach a common price understanding and Class II that is difficult to reach a common price understanding, so that transactions affecting the formation of the common price understanding can be distinguished from those that cannot. Loss of transaction attribute and confusion of price comparability resulted from the merger of various transaction data are avoid by the approach to add a “Class ??? transaction Statement” to the original basis of accounting statements, so as to achieve the purpose of enhancing the quality of accounting information and to adapt to the development of capital market.
Starting Page	345
Ending Page	350
File Size	286560
Page Count	6
File Format	PDF
ISBN	9781424476695
e-ISBN	9781424476701
DOI	10.1109/ISME.2010.259
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2010-08-07
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Economics Common price understanding Class II transaction Current measurement Instruments Information disclosure Companies Reliability Class I transaction Cost accounting Accounting measurement
Content Type	Text
Resource Type	Article

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Construction of the Conceptual Framework for Financial Accounting

Discussion on the Environmental Accounting Information Disclosure Throwing Daylight on Relating Problems in Quoted Companies

Disclosure of Accounting Information of Corporate Social Responsibility Based on Stakeholder Theory

Notice of RetractionAccounting recognition, measurement and disclosure of Asset-Backed Securitization in China

Disclosure of financial instruments according to International Accounting Standards: empirical evidence from Brazilian companies

Problems of Disclosure of Accounting Information in the Lists?Financial Speculation in Companies

Disclosure of accounting information of listed companies in China

Evaluate the usefulness of accounting information based on fair value measurement by fuzzy

Comparative Study on XBRL Disclosure of Financial Information for Listed Companies between China and America

Reconstruction of Financial Information Disclosure Based on Price Discovery Process

Similar Documents

Construction of the Conceptual Framework for Financial Accounting

Discussion on the Environmental Accounting Information Disclosure Throwing Daylight on Relating Problems in Quoted Companies

Disclosure of Accounting Information of Corporate Social Responsibility Based on Stakeholder Theory

Notice of RetractionAccounting recognition, measurement and disclosure of Asset-Backed Securitization in China

Disclosure of financial instruments according to International Accounting Standards: empirical evidence from Brazilian companies

Problems of Disclosure of Accounting Information in the Lists?Financial Speculation in Companies

Disclosure of accounting information of listed companies in China

Evaluate the usefulness of accounting information based on fair value measurement by fuzzy

Comparative Study on XBRL Disclosure of Financial Information for Listed Companies between China and America

Reconstruction of Financial Information Disclosure Based on Price Discovery Process