| IASB《公允价值计量》会计准则评价 |
| |
| 引用本文： | 吴虹雁. IASB《公允价值计量》会计准则评价[J]. 福建商业高等专科学校学报, 2011, 0(2): 22-26 |
| |
| 作者姓名： | 吴虹雁 |
| |
| 作者单位： | 南京农业大学经济管理学院,江办南京,210095 |
| |
| 基金项目： | 江苏省高校哲学社会科学研究基金项目阶段性研究成果;项目编号09SJD630051 |
| |
| 摘 要： | IASB近期发布的<公允价值计量>会计准则征求意见稿,其内容涉及公允价值的定义、范围、计量方法和披露要求,尤其规范了不活跃市场下公允价值计量问题.IASB新颁布的<公允价值计量>会计准则更清楚地表达了公允价值的计量目标,为国际财务报告准则要求的所有以公允价值计量的交易事项建立了统一的应用指南,减少了准则运用的复杂性并提...
|
| 关 键 词： | 公允价值 公允价值计量 计量级次与披露 现实思考 |
On the Accounting Standards of IASB Fair Value Measurement |
| |
| WU Hong-yan. On the Accounting Standards of IASB Fair Value Measurement[J]. Journal of Fujian Commercial College, 2011, 0(2): 22-26 |
| |
| Authors: | WU Hong-yan |
| |
| Affiliation: | WU Hong-yan(School of Economics and Management,Nanjing Agriculture University,Nanjing,Jiang Su,210095) |
| |
| Abstract: | This exposure draft Fair Value Measurement is published by IASB for comment only.The proposed IFRS defines fair value,establishes a framework for measuring fair value and requires disclosures about fair value measurements.The proposed IFRS established a single source of guidance for all fair value measurements required or permitted by IFRS to reduce complexity and improve consistency in their application.This paper answered some aspects of the exposure draft of its proposed IFRS Fair Value Measurement.It ra... |
| |
| Keywords: | fair value fair value measurement fair value hierarchy and disclosures realistic thinking |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
