| 浅议公允价值计量的运用 |
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| 引用本文： | 曹海.浅议公允价值计量的运用[J].中国对外贸易(英文版),2011(14). |
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| 作者姓名： | 曹海 |
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| 作者单位： | 黑龙江龙煤矿业集团股份有限公司鸡西分公司 |
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| 摘 要： | 为了适应并促进社会主义市场经济的发展,财政部出台新企业会计准则,引入公允价值计量模式,并在上市公司范围内实施.本论文结合新颁布的企业会计准则和企业实际情况,分析公允价值应用可能出现的问题并提出了相应的解决建议.公允价值是指资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额.公允价值计量运用问题近十几年来一直是国际会计前沿中一个富有挑战性的热难点问题.
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| 关 键 词： | 公允价值 运用 存在的问题 对策 建议 |
On the use of fair value |
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| Hai Cao.On the use of fair value[J].China's Foreign Trade,2011(14). |
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| Authors: | Hai Cao |
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| Abstract: | In order to adapt and promote the development of socialist market economy,the Ministry of Finance announced a new corporate accounting standards,the introduction of fair value measurement model,and implemented within the listed company.The paper with the new accounting standards issued by the company and the actual situation of enterprises,analyzing the application of fair value of the potential problems and put forward the corresponding recommendations. Fair value of assets and liabilities in accordance wi... |
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