首页 | 本学科首页   官方微博 | 高级检索  
     检索      

我国会计准则与国际会计准则公允价值运用的比较
引用本文:樊园园.我国会计准则与国际会计准则公允价值运用的比较[J].价值工程,2008,27(5):45-47.
作者姓名:樊园园
作者单位:山东经济学院,济南,250014
摘    要:新会计准则引入了公允价值计量属性,在整体上与国际会计准则保持了高度的趋同性,但是也做了审慎的改进。主要从公允价值的应用范围和会计处理中的具体运用角度比较了我国会计准则公允价值运用与国际会计准则的差异。

关 键 词:公允价值  国际会计准则  新会计准则
文章编号:1006-4311(2008)05-0045-03

The Comparison Between Newly Issued Accounting Standards of China and the International Accounting Standards in the Application of Fair Value
Fan Yuanyuan.The Comparison Between Newly Issued Accounting Standards of China and the International Accounting Standards in the Application of Fair Value[J].Value Engineering,2008,27(5):45-47.
Authors:Fan Yuanyuan
Abstract:The application of fair value in the newly issued accounting standards keeps a highly vengeance with the international accounting standards.,although there are some carefully improvement. this article mainly discusses the difference between newly issued accounting standards of china and the international accounting standards in the application scope and accounting treatment.
Keywords:fair value  the international accounting standards  the newly issued accounting standards
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号