| 中日韩三国的公允价值计量属性比较研究——基于财务会计概念框架角度 |
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| 引用本文： | 刘建中,万鹏.中日韩三国的公允价值计量属性比较研究——基于财务会计概念框架角度[J].经济经纬,2007(6):79-81. |
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| 作者姓名： | 刘建中 万鹏 |
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| 作者单位： | 河南大学,会计研究所,河南,开封,475004 |
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| 摘 要： | 作者在研究过程中,综述了公允价值计量属性的相关理论.在比较中日韩三国财务会计概念框架中,作者在公允价值计量属性表述的基础上,分析了中日韩三国之间的差异,提出中日韩会计准则制定机构在公允价值研究领域存在着区域性合作的共同课题,并就加强合作的路径安排提出了笔者的构想.
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| 关 键 词： | 财务会计概念框架 公允价值 国际趋同 区域合作 中日韩三国 公允价值计量属性 比较 价值研究 财务会计 会计概念 框架角 South Korea Japan Measurement Value Fair Research Comparison Framework Concept Financial Accounting 路径安排 加强 课题 |
| 文章编号： | 1006-1096（2007）06-0079-03 |
| 收稿时间： | 2007-07-16 |
| 修稿时间： | 2007年7月16日 |
A Comparison Research on the Fair Value Measurement of China Japan and South Korea——Based on Financial Accounting Concept Framework |
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| LIU Jian-zhong,WAN Peng.A Comparison Research on the Fair Value Measurement of China Japan and South Korea——Based on Financial Accounting Concept Framework[J].Economic Survey,2007(6):79-81. |
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| Authors: | LIU Jian-zhong WAN Peng |
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| Institution: | Accounting Research Institute, Henan University, Kaifeng 475004, China |
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| Abstract: | In the research process the author summarizes the theories related to the measurement property of fair value and analyzes the differences among China,Japan and South Korea on the basis of comparing the expressions of the fair value measurement property in the financial accounting concept framework of the three countries,proposes that the accounting standard formulation organizations of China,Japan and South Korean have a common topic in regional cooperation in the field of fair value research and puts forward his ideas about the way of strengthening cooperation. |
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| Keywords: | financial accounting concept framework fair value international convergence regional cooperation |
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