| 公允价值计量属性评价 |
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| 引用本文： | 张丹. 公允价值计量属性评价[J]. 时代经贸, 2007, 5(8X): 40-41 |
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| 作者姓名： | 张丹 |
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| 作者单位： | 武汉工程大学经济管理学院,湖北武汉 |
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| 摘 要： | 公允价值作为一种计量属性,在会计计量体系中的作用日益明显。本文通过介绍公允价值计量的一般方法及会计处理,重点分析了公允价值计量属性的优缺点。
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| 关 键 词： | 公允价值 资产 配比 评价 |
Evaluation on measuring attribute of fair value. |
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| ZHANG Dan. Evaluation on measuring attribute of fair value.[J]. Economic & Trade Update, 2007, 5(8X): 40-41 |
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| Authors: | ZHANG Dan |
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| Affiliation: | Academy of Ecnomics and Management , Wuhan Institute of Technology, Wuhan Hubei |
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| Abstract: | The function of fair value is obvious more and more in accounting measurement system as a measuring attribute. This paper introduces general method of fair value measuring and accounting treatment, especially analyses virtues and defects fair value measuring attribute. |
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| Keywords: | Fair Value Assets Matching Evaluation |
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