| 新会计准则体系下公允价值计量问题研究 |
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| 引用本文： | 贺彩虹.新会计准则体系下公允价值计量问题研究[J].湖南商学院学报,2007,14(6):70-73. |
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| 作者姓名： | 贺彩虹 |
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| 作者单位： | 湖南商学院,会计学院,长沙,410205 |
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| 摘 要： | 财政部2006年2月颁布的新企业会计准则体系中,把公允价值计量重新引入了会计实务,公允价值现成为新准则体系中的一个亮点.文章讨论了采用公允价值计量的背景和可行性及必要性,阐述了公允价值在会计准则中的具体运用,并对其在我国的应用中需关注的问题进行了探讨.
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| 关 键 词： | 公允价值 会计计量 会计准则 新会计 准则体系 公允价值计量 计量问题 研究 Business Enterprises System Accounting Standards Measurement Value Fair 应用 具体运用 会计准则 阐述 背景 会计实务 企业会计 财政部 |
| 文章编号： | 1008-2107（2007）06-0070-04 |
| 收稿时间： | 2007-09-13 |
Research on Fair Value Measurement in New Accounting Standards System for Business Enterprises |
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| HE Cai-hong.Research on Fair Value Measurement in New Accounting Standards System for Business Enterprises[J].Journal of Hunan Business College,2007,14(6):70-73. |
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| Authors: | HE Cai-hong |
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| Institution: | School of Accounting, Hunan University of Commerce, Changsha 410205 |
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| Abstract: | Fair value measurement has been re - introduced into the accounting practice in the new system of Accounting Standards for Business Enterprises issued by Ministry of Finance in February 2006, which has highlighted the new standards system. This thesis discusses the background, feasibility and necessity of the adoption of fair value measurement. Then it expounds the specific application of fair value measurement in the accounting stand- ards, and analyses the problems arising from the implementation in china, to which more attention should be attached. |
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| Keywords: | fair value accounting measurement accounting standard |
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