| 论公允价值计量对会计报表的影响 |
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| 引用本文： | 李露.论公允价值计量对会计报表的影响[J].山西财政税务专科学校学报,2010,12(6):40-42. |
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| 作者姓名： | 李露 |
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| 作者单位： | 泰州师范高等专科学校,江苏,泰州,225300 |
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| 摘 要： | 引入公允价值计量属性,既符合国际会计计量的发展趋势,也适应了我国经济发展的客观要求。在我国目前的经济环境下,公允价值的应用对会计报表产生多方面的影响,分析、认识公允价值对报表要素的影响是全面理解公允价值的必要过程。
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| 关 键 词： | 公允价值 影响 会计报表 |
The Effect of the Fair Value of the Accounting Statements |
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| LI Lu.The Effect of the Fair Value of the Accounting Statements[J].Journal of Shanxi Finance and Tax College,2010,12(6):40-42. |
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| Authors: | LI Lu |
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| Institution: | LI Lu(Taizhou Teachers College,Taizhou 225300,China) |
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| Abstract: | Fair value measure-ment has been used in the accounting calculation,which not only accords with the international accounting mea-surement trend,but also satisfies the objective requirement of our economy development.Under China's current economic circumstance,The application of fair value have some impacts on the fair value of all kinds of aspects.Analyzing and understanding those impacts is a necessary process to understand the fair value comprehensively. |
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| Keywords: | fair value impacts accounting statement |
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