| 论公允价值的理念基础 |
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| 引用本文： | 王跃武. 论公允价值的理念基础[J]. 上海立信会计学院学报, 2008, 22(4) |
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| 作者姓名： | 王跃武 |
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| 作者单位： | 湖南大学会计学院,湖南,长沙,410079 |
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| 摘 要： | 对公允价值的真实涵义进行辨析,揭示其性质;探讨其背后支撑的相关理念:合作博弈理念、效用价值理念、未来性理念、动态性理念、过程控制理念、市场理念与自由度理念。最后对我国新会计准则有关公允价值的处理进行解读。
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| 关 键 词： | 公允价值 理念 价值计量 |
On the Conception Base for Fair Value |
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| WANG Yue-wu. On the Conception Base for Fair Value[J]. Journal of Shanghai Lixin University of Commerce, 2008, 22(4) |
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| Authors: | WANG Yue-wu |
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| Abstract: | In this paper,we analyze the exact meaning of fair value and reveal its characters.Then we explore concerned conception base for the using of fair value,which are cooperative game-playing,value based on utility,futurity,dynamism,proceeding controlling,marketing-oriented,and freedom.At last,we interpretate the application of fairvalue in the new accounting standards. |
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| Keywords: | fair value conception value measurement |
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