| 新会计准则下公允价值会计理论的研究 |
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| 引用本文： | 覃方仕.新会计准则下公允价值会计理论的研究[J].广西金融研究,2010(2). |
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| 作者姓名： | 覃方仕 |
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| 作者单位： | 广西壮族自治区农村信用社联合社玉林办事处,广西玉林,537000 |
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| 摘 要： | 与提高会计信息质量的相关性相适应,完善和应用公允价值计量是一种趋势。作为五大计量属性之一,基于理论上的局限性,应用上大量的假设和前提,公允价值计量是可供选择的计量方法之一。因此,要积极、稳妥地推进公允价值的计量,提高会计信息的质量,更好地服务于经济发展。
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| 关 键 词： | 新会计准则 公允价值 会计计量 理论研究 |
Theoretical Study of Fair Value Accounting under Chinese New Accounting Standards |
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| Qin Fangshi.Theoretical Study of Fair Value Accounting under Chinese New Accounting Standards[J].JOurnal of Guangxi Financial Research,2010(2). |
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| Authors: | Qin Fangshi |
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| Institution: | GuangXi Rural Credit Union Yulin Branch;Yulin GuangXi 537000 |
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| Abstract: | It is a trend that improvement and application of fair value measurement to improve the quality of accounting information. As one of the five measurement attributes, fair value measurement is the choice of measurement methods. Therefore, it is essential to actively and steadily push forward the fair value measurement, to improve the quality of accounting information. |
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| Keywords: | Chinese New Accounting Standards Fair Value Accounting Accounting Measurement Theoretical Study |
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