| 公允价值与金融危机新论 |
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| 引用本文： | 钱丽萍.公允价值与金融危机新论[J].铜陵学院学报,2011,10(3):55-56. |
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| 作者姓名： | 钱丽萍 |
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| 作者单位： | 铜陵市三佳电子集团公司,安徽铜陵,244000 |
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| 摘 要： | 2008年全球金融危机暴露出公允价值计量的缺陷与不足,会计准则制定机构迫于压力对公允价值应对金融危机作出修订与完善。文章在分析公允价值的涵义与特性的基础上,厘清公允价值与全球金融危机之间的关系,提出改进公允价值的建议。
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| 关 键 词： | 公允价值 金融危机 国际会计准则 改进 |
Fair Value and Financial Crisis Theory |
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| Qian Li-ping.Fair Value and Financial Crisis Theory[J].Journal of Tongling College,2011,10(3):55-56. |
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| Authors: | Qian Li-ping |
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| Institution: | Qian Li-ping(Trinity Electronic(Group) Ltd.Co,Tongling Anhui 244000,China) |
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| Abstract: | In 2008 the global financial crisis exposed the weaknesses and inadequacies of fair value measurement,and accounting standard-setting institutions have to make amendment and improvement on the fair value under the pressure of the financial crisis.This paper aims to analyze the meaning and characteristics of the fair value and to clarify the relationship between the global financial crisis and fair value,and to make a few suggestions for improveming fair value in future. |
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| Keywords: | fair value financial crisis IAS improve |
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