| 新会计准则中的公允价值及其面临的问题 |
| |
| 引用本文： | 董素云,任永红.新会计准则中的公允价值及其面临的问题[J].价值工程,2010,29(20):23-24. |
| |
| 作者姓名： | 董素云 任永红 |
| |
| 作者单位： | 石家庄市疾病预防控制中心,石家庄,050011 |
| |
| 摘 要： | 2006年2月财政部新颁布的企业会计准则中,一个重大变化是按照现行国际惯例引入了公允价值,改变了历史成本计量属性在我国会计准则中一统天下的局面。本文对公允价值的概念以及引入公允价值在我国可能出现的问题和建议进行简单的分析。
|
| 关 键 词： | 公允价值 国际经济 新会计准则 |
The Fair Value and It Faced Problems in the New Accounting Standards |
| |
| Dong Suyun,Ren Yonghong.The Fair Value and It Faced Problems in the New Accounting Standards[J].Value Engineering,2010,29(20):23-24. |
| |
| Authors: | Dong Suyun Ren Yonghong |
| |
| Institution: | Dong Suyun; Ren Yonghong (Shijiazhuang Centers for Disease Control and Prevention,Shijiazhuang 050011,China) |
| |
| Abstract: | February 2006 the treasury new issued enterprise accounting standard, a major change in accordance with the current international convention is introduced, and the fair value of the historical cost measurement attribute changes in China＇s accounting standards in the situation of unify the whole country. This paper introduced the concept of fair value in our country and the fair value of the possible problems and suggestions for simple analysis. |
| |
| Keywords: | fair value the international economy the new accounting standards |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
