Accounting Mismatch of Enterprise Assets and Enterprise Liabilities

DOI

10.2991/assehr.k.211209.295How to use a DOI?

Keywords

Fair Value Stratified Measurement; Accounting Mismatch; Corporate Assets; Corporate Liabilities

Abstract

The difference in measurement basis makes companies have serious accounting mismatch problems when accounting for FA (Financial Assets) and Fl (financial liabilities), which leads to the instability of owner’s equity accounts and income statement accounts. Fair value measurement has the same measurement characteristics used to calculate the liabilities and assets of enterprises, and its proposal and application can well improve the problem of accounting mismatches. Therefore, the purpose of this article is to study the accounting mismatch between corporate assets and corporate liabilities. This article analyzes the related concepts of corporate financial accounting and compares the new and old financial instruments. This article summarizes the consequences caused by the accounting mismatch of corporate assets and corporate liabilities, and proposes a plan to alleviate the accounting mismatch.

Copyright

© 2021 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Ruting Yang
PY  - 2021
DA  - 2021/12/15
TI  - Accounting Mismatch of Enterprise Assets and Enterprise Liabilities
BT  - Proceedings of the 2021 3rd International Conference on Economic Management and Cultural Industry (ICEMCI 2021)
PB  - Atlantis Press
SP  - 1823
EP  - 1827
SN  - 2352-5428
UR  - https://doi.org/10.2991/assehr.k.211209.295
DO  - 10.2991/assehr.k.211209.295
ID  - Yang2021
ER  -