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随着会计准则制定机构对信息质量有效性认识的逐渐深化,针对公允价值开展的相关研究不断增多,为公允价值提供了有效的使用空间,公允价值的作用突显,受到广泛关注,本文以在财务会计中应用的公允价值为研究对象,通过对财务会计中应用公允价值存在的问题的系统分析,结合个人经验提出完善财务会计中应用公允价值的对策,为提升财务会计中应用的公允价值水平做出努力。
With the gradual deepening of the understanding of the validity of information standards by accounting standards setting institutions, the research on the fair value is increasing, which provides an effective space for fair value, the role of fair value has been highlighted and attracted widespread attention. In this paper, The fair value applied in accounting is the object of study. Through the systematic analysis of the problems existing in the application of fair value in financial accounting, combined with personal experience, the countermeasures to improve the application of fair value in financial accounting are put forward to improve the application of fair value in financial accounting. Work hard.