| 对新债务重组准则"公允价值"计量属性的思考 |
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| 引用本文： | 阮秀丽. 对新债务重组准则"公允价值"计量属性的思考[J]. 湖北财经高等专科学校学报, 2007, 19(4): 36-38 |
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| 作者姓名： | 阮秀丽 |
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| 作者单位： | 陨县财政局会计核算中心,湖北,郧县,432500 |
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| 摘 要： | 从我国当前的会计环境来看,无论是从可操作性、相关性和可靠性之间的权衡方面,还是从债务重组的特点方面考虑,采用一种全新的计量属性"公允价值"会遇到各种困难,因而势必大增提供信息的成本,违背成本效益原则。考虑到中国市场经济发展的现状,笔者认为,在债务重组准则中运用公允价值作为计量基础应谨慎。
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| 关 键 词： | 公允价值 辨析 影响 |
| 文章编号： | 1009-170X（2007）04-0036-03 |
| 修稿时间： | 2007-07-08 |
Thought about "Evenhanded Value" Calculating Nature of New Debt Reform Standard |
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| YUAN Xiu-li. Thought about "Evenhanded Value" Calculating Nature of New Debt Reform Standard[J]. Journal of Hubei College of Finance and Economics, 2007, 19(4): 36-38 |
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| Authors: | YUAN Xiu-li |
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| Affiliation: | The Financial Bureau Accounting Checking Center of Yun County; 432500 Yunxian; China |
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| Abstract: | Seeing from current accounting environment in our country,we met all kinds of difficulties in using "evenhanded value" with new measure nature and the author thought we must be cautious to use the "evenhanded value" in new debt reform standard. |
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| Keywords: | " evenhanded value" ,differentiate and analyzei,nfluence |
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