公允价值理念下财务会计理论与方法探微

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随着我国经济的不断发展,会计行业也在高效的发展之中,但是会计资源账面价值已经脱离了正常的轨道,在这种情况下公允价值重新被提及成为热点话题。本文主要探讨在公允价值理念下,财务会计的理论和财务会计的方法。
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