| 公允价值应用的难点及对策分析 |
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| 引用本文： | 彭启发,孙亮,刘春.公允价值应用的难点及对策分析[J].财会通讯,2007(7). |
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| 作者姓名： | 彭启发 孙亮 刘春 |
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| 作者单位： | 重庆工学院会计学院 安徽工业大学管理学院 安徽工业大学管理学院 重庆 安徽马鞍山 |
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| 摘 要： | 我国新颁布的会计准则提出了公允价值概念,其运用已成为我国未来会计计量的必然趋势。但公允价值在我国的推广使用必须以具备适当的经济环境、消除其技术障碍和严格控制其经济后果为前提。本文在分析公允价值现实运用的上述难点的基础上分别对其提出了解决对策。
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| 关 键 词： | 公允价值 难点 对策 |
Analysis of the Difficulties and Countermeasures of the Application of Fair Value |
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| Peng Qifa Sun Liang Liu Chun.Analysis of the Difficulties and Countermeasures of the Application of Fair Value[J].Communication of Finance and Accounting,2007(7). |
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| Authors: | Peng Qifa Sun Liang Liu Chun |
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| Abstract: | The New accounting standards of our country approve to use fair value model in accounting measurement, it is inevitable trend to apply fair value as mainly model of accounting measurement methord in our country in the future. But present economic surroundings, technological handicaps and its' economic effect prevent it from wildly applying. This paper analyzes difficulties of application of fair value and gives some countermeasures in order to improve the feasibility of application. |
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| Keywords: | Fair value Difficulties Countermeasures |
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