| 关于“公允价值”概念的理解及计量方法的探讨 |
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| 引用本文： | 卢京英.关于“公允价值”概念的理解及计量方法的探讨[J].价值工程,2010,29(34):147-147. |
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| 作者姓名： | 卢京英 |
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| 作者单位： | 浙江省交通投资集团实业发展有限公司,杭州310014 |
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| 摘 要： | 随着2008年开始实施《新会计准则》的企业越来越多,也对越来越多的企业会计人员带来了新的挑战,新会计准则相比原准则来说,发生了很大的变化,其中有一方面就是引入了"公允价值"的概念,各企业管理层、本人通过新准则的学习与原准则的对比,通过思考、分析,就"公允价值"的有关内容总结出了以下文章,希望能够得到同行和专家的指教。
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| 关 键 词： | 公允价值 计量 企业 |
Discussion on Understanding and Metering Method of"Fair Value" |
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| Lu Jingying.Discussion on Understanding and Metering Method of"Fair Value"[J].Value Engineering,2010,29(34):147-147. |
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| Authors: | Lu Jingying |
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| Institution: | Lu Jingying(Zhejiang Communications Investment Group Industrial Development CO., LTD, Hangzhou 310014, China) |
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| Abstract: | More and more enterprise accountants face a new challenge with more and more enterprises begain to enforce ＂New Edition of Accounting Standard＂ from 2008. The New Edition of Accounting Standard changed greatly, compared with the old. One of changes is using the concept of ＂Fair Value＂. This article makes a conclusion about the contents of ＂Fair Value＂based on study, comparing with the old, thinking, analysis on the new standard. |
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| Keywords: | fair value meter enterprise |
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