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我国的新会计准则适度、谨慎地引入了公允价值,这一方式既符合国际会计计量的发展趋势,也适应了我国经济发展的客观要求。本文基于公允价值的内涵及其产生和发展,对新会计准则中公允价值在主要准则中运用进行了阐述,并提出了应用公允价值计量中应注意的问题。
The new accounting standards in our country introduced fair value carefully and prudently. This method not only accords with the development trend of international accounting measurement but also meets the objective requirements of our country’s economic development. Based on the connotation of fair value and its emergence and development, this paper elaborates the application of fair value in the new accounting standards in the main criteria and puts forward some problems that should be paid attention to when applying the fair value measurement.