| 论新准则中公允价值的运用 |
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| 引用本文： | 曹童心,王丰. 论新准则中公允价值的运用[J]. 企业科技与发展, 2008, 0(7): 60-62 |
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| 作者姓名： | 曹童心 王丰 |
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| 作者单位： | 华中师范大学经济学院,湖北武汉430079 |
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| 摘 要： | 2006年颁布的新会计准则较之以前发生了很大变化，很重要的一点就是大幅度引入公允价值的概念，文章主要就公允价值在新准则中的应用进行阐述，并提出了运用公允价值需面临的主要问题。
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| 关 键 词： | 公允价值 新会计准则 运用 推广 |
On the New Guidelines in the Use of Fair Value |
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| Cao Tong-xin Wang Feng. On the New Guidelines in the Use of Fair Value[J]. , 2008, 0(7): 60-62 |
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| Authors: | Cao Tong-xin Wang Feng |
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| Affiliation: | Cao Tong-xin Wang Feng (School of Economics, Huazhong Normal University, Wuhan Hubei 430079) |
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| Abstract: | The 2006 promulgation of the new accounting standards than the previous great changes have taken place, a very important point is thai the introduction of fair value greatly the concept paper on the fair value of the new guidelines on the application and made use of Fair value to the major issues and the problems faced. |
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| Keywords: | fair value new accounting standards using promoting |
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