| 从会计信息质量看公允价值计量属性 |
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| 引用本文： | 李春华.从会计信息质量看公允价值计量属性[J].时代经贸,2007,5(5X):109-111. |
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| 作者姓名： | 李春华 |
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| 作者单位： | 中国海洋大学会计学研究生,山东青岛 |
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| 摘 要： | 本文从会计信息质量方面的可靠性与相关性的关系及公允价值内涵出发，阐述公允价值计量属性的表现形式及与信息质量之间的关系。
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| 关 键 词： | 公允价值 信息质量 历史成本 |
Study on Fair Value From Accounting Information Quality |
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| LI Chun - hua.Study on Fair Value From Accounting Information Quality[J].Economic & Trade Update,2007,5(5X):109-111. |
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| Authors: | LI Chun - hua |
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| Institution: | Ocean University of China, Qingdao Shandong |
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| Abstract: | From the relation between accounting reliability and pertinence or the meaning of fair value , this thesis expounds on representative forms of fair value or discusses the relation between accounting information quality and fair value. |
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| Keywords: | Fair Value Information quality The cost principle |
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