| 关于新准则中“公允价值”的研究 |
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| 引用本文： | 明丽.关于新准则中“公允价值”的研究[J].商业研究,2008(7). |
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| 作者姓名： | 明丽 |
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| 作者单位： | 东北林业大学资金筹措与财务管理处,黑龙江哈尔滨,150040 |
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| 摘 要： | 《2006企业会计准则》中关于"公允价值"的规定是我国会计计量中对会计计量属性有了新的选择。通过对"公允价值"在美国和国际会计准则的回顾,由"公允价值"在我国会计学术界引发的争论的思考,着重论述"公允价值"在我国会计计量中的优缺点及现阶段如何对待公允价值计量模式并保障其有效实施。
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| 关 键 词： | 新准则 会计计量属性 公允价值 相关性 |
"Fair Value" in New Accounting Standards |
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| MING Li."Fair Value" in New Accounting Standards[J].Commercial Research,2008(7). |
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| Authors: | MING Li |
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| Abstract: | The "Accouncing Standards for Business Enterpriese(2006)"has defined"fair value"as the accounting measurement attribute in China.By refering to the counterpart in the U.S.and international practice,the paper expounds both the nature of "fair value"in Chinese accounting measurement so as to present some soultions to guarenteeing its realization in China. |
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| Keywords: | new accounting standards accounting measurement attribute fair value relevance |
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