| 财务会计与税务会计公允价值的比较及其相互借鉴 |
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| 引用本文： | 任坐田,陈慈. 财务会计与税务会计公允价值的比较及其相互借鉴[J]. 财经论丛, 2011, 0(2): 92-97 |
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| 作者姓名： | 任坐田 陈慈 |
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| 作者单位： | 浙江财经学院会计学院,浙江,杭州,310018 |
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| 摘 要： | 公允价值的计量一直是困扰着财务会计与税务会计的一大难题。本文比较了财务会计与税务会计在公允价值计量上的差异,分析两者在公允价值计量上的缺陷,并就两者在使用范围、确定技术、操作指引、内部控制程序及信息披露上的相互借鉴作了一初步思考。
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| 关 键 词： | 公允价值 计量属性 财务会计 税务会计 |
The Comparison and Reference of Financial Accounting and Tax Accounting in the Fair Value Measurement |
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| KEN Zuo-tian,CHEN Ci. The Comparison and Reference of Financial Accounting and Tax Accounting in the Fair Value Measurement[J]. Collected Essays On Finance and Economics, 2011, 0(2): 92-97 |
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| Authors: | KEN Zuo-tian CHEN Ci |
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| Affiliation: | REN Zuo-tian,CHEN Ci(Accounting School,Zhejiang University of Finance and Economics,Hangzhou 310018,China) |
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| Abstract: | The fair value measurement attribute has long been a puzzle in the research field of financial accounting and tax accounting.The paper compares financial accounting with tax accounting in the fair value measurement,and analyses the disadvantages of financial accounting and tax accounting in the fair value measurement.Furthermore,it makes a preliminary study on the mutual reference of financial accounting and tax accounting in the aspect of usage scope of fair value,fair value determination,operational guide... |
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| Keywords: | fair value measurement attribute financial accounting tax accounting |
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