{"title":"On Value of Assets","authors":"Fu Qiang","doi":"10.4324/9781315695150-24","DOIUrl":null,"url":null,"abstract":"With the fast development of the Financial Accounting on the usefulness for decision,there is the present situation that the accounting is based on the value.What is the assets' value? This paper points out that first of all,the value is not the utility evaluation of individual corporations,but the utility evaluation of the market;second,it is meaningless to talk about the value of individual asset without linking the integral.The individual asset's value is the contributive share of corporations' whole economic interest.","PeriodicalId":16047,"journal":{"name":"华中农业大学学报","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2007-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"华中农业大学学报","FirstCategoryId":"91","ListUrlMain":"https://doi.org/10.4324/9781315695150-24","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
Abstract
With the fast development of the Financial Accounting on the usefulness for decision,there is the present situation that the accounting is based on the value.What is the assets' value? This paper points out that first of all,the value is not the utility evaluation of individual corporations,but the utility evaluation of the market;second,it is meaningless to talk about the value of individual asset without linking the integral.The individual asset's value is the contributive share of corporations' whole economic interest.