Methods to Evaluate the Success of Company Short-term Stock Investment Under the Accounting Standards in 2006 in China and Improvements Under the Accounting Standards in 2017

DOI

10.2991/jahp-19.2019.119How to use a DOI?

Keywords

company security investment; trading financial assets; available-for-sale financial assets; investment income; unrealized income; realized income

Abstract

An increasing number of listed companies conduct short-term stock investments in the A-share market in China nowadays. There is a need to evaluate whether these companies have succeeded in the stock investments. However, how to measure the success of such investments comes into question. To evaluate the stock investment effects, three methods are discussed and evaluated in this essay. When the investment successes are measured, the different treatments for unrealized income under the accounting standards in 2006 in China bring difficulties for selecting measures for the investment evaluation. A change in the accounting standards in 2017 has been made to tackle the problems.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yu Liu
PY  - 2019/09
DA  - 2019/09
TI  - Methods to Evaluate the Success of Company Short-term Stock Investment Under the Accounting Standards in 2006 in China and Improvements Under the Accounting Standards in 2017
BT  - Proceedings of the 4th International Conference on Economy, Judicature, Administration and Humanitarian Projects (JAHP 2019)
PB  - Atlantis Press
SP  - 586
EP  - 590
SN  - 2352-5428
UR  - https://doi.org/10.2991/jahp-19.2019.119
DO  - 10.2991/jahp-19.2019.119
ID  - Liu2019/09
ER  -