| 摘要 | 第3-5页 |
| Abstract | 第5-6页 |
| 1 Introduction | 第11-24页 |
| 1.1 Research Background | 第11-12页 |
| 1.2 Purpose and Significance of Study | 第12-15页 |
| 1.3 Meaning and Definition of Fair Value Accounting | 第15-19页 |
| 1.4 Contents and Methodology | 第19-21页 |
| 1.5 Contribution of Research | 第21-24页 |
| 2 Literature Review | 第24-34页 |
| 2.1 Theoretical Background for Fair Value Accounting | 第24-27页 |
| 2.2 The Impact of Mark to Mark on Quality Characteristics of Accounting Information | 第27-29页 |
| 2.3 Characteristics of Accounting Information | 第29-34页 |
| 3 Research Design | 第34-46页 |
| 3.1 Data | 第34-35页 |
| 3.2 Description Sample of the Study | 第35页 |
| 3.3 Testing Validity and Reliability | 第35-37页 |
| 3.4 Coefficient alpha values for Characteristics of Accounting Information | 第37-38页 |
| 3.5 Impact of IAS from the Perspective of Financial Managers and Internal | 第38页 |
| 3.6 Coefficient alpha values Characteristics | 第38-41页 |
| 3.7 One Sample T-Test Analysis | 第41-43页 |
| 3.8 General Hypotheses of Study | 第43-46页 |
| 4 Analysis the Relation between International Accounting Standard and Fairvalue accounting in KIB | 第46-62页 |
| 4.1 Testes for Normal distribution (Sample Kolmogorov-Smirnov) | 第46-47页 |
| 4.2 Analysis the relation of Mark to Mark on Quality Characteristics of Accounting Information | 第47-52页 |
| 4.3 Analysis of hypothesis by one simple T Test | 第52-61页 |
| 4.4 Analytic Aspects of the Study | 第61-62页 |
| Conclusion | 第62-65页 |
| 5.1 Conclusion | 第62-63页 |
| 5.2 Limitation and perspective | 第63-65页 |
| Acknowledgement | 第65-66页 |
| Reference | 第66-69页 |
| APPENDIX:Questioners | 第69-74页 |
