| 公允价值会计在我国的创新应用 |
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| 引用本文： | 庞碧霞.公允价值会计在我国的创新应用[J].财经科学,2007(7):74-80. |
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| 作者姓名： | 庞碧霞 |
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| 作者单位： | 湖南财经高等专科学校会计系,长沙,410205 |
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| 摘 要： | 我国新的会计准则体系中全面引入了公允价值会计,这将对会计信息的生成和呈报产生重要影响.本文分析了近10年来我国应用公允价值会计的情况,对公允价值会计在我国的适用性进行了研究,并提出我国合理运用公允价值会计的政策性建议.
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| 关 键 词： | 公允价值 公允价值会计 会计准则 |
| 文章编号： | 1000-8306（2007）07-0074-07 |
| 收稿时间： | 2007-05-28 |
| 修稿时间： | 2007-05-28 |
Innovation of Fair Value Accounting in China |
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| Pang Bixia.Innovation of Fair Value Accounting in China[J].Finance and Economics,2007(7):74-80. |
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| Authors: | Pang Bixia |
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| Abstract: | Fair value accounting is fully embodied in the new CAS, and it is important to the processes and disclosure of accounting information. This paper analyzes the application of fair value accounting in China in the recent 10 years, and its applicability in China is also discussed. Some advices about how to apply fair value accounting are brought forward in the end. |
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| Keywords: | fair value fair value accounting accounting standard |
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