| 新会计准则解读:公允价值视角 |
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| 引用本文： | 赵彦锋. 新会计准则解读:公允价值视角[J]. 财会通讯, 2007, 0(8) |
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| 作者姓名： | 赵彦锋 |
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| 作者单位： | 河南财经学院会计学院 河南郑州 |
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| 摘 要： | 本文分析了公允价值运用的条件:即市场经济的成熟、公司治理的完善、新业务出现,指出我国已经基本具备了运用公允价值的条件;探讨了公允价值在新准则中运用的特征;认为公允价值的合理运用需要继续完善其支撑环境。
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| 关 键 词： | 公允价值 会计准则 支撑环境 |
Thoughts on New Accounting Standards: a Perspective from Fair Value |
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| Zhao Yanfeng. Thoughts on New Accounting Standards: a Perspective from Fair Value[J]. Communication of Finance and Accounting, 2007, 0(8) |
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| Authors: | Zhao Yanfeng |
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| Abstract: | This paper brings out the conditions for the application of fair value: mature market economic,perfect corporation governance,new events.These conditions are coming into being in our country.Then,it probes into characteristics of fair value in new series accounting standards,and considers that supporting environments for fair value is needed to be further improved. |
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| Keywords: | Fair Value Accounting Standards Supporting Environment |
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