我国会计现行阶段中公允价值的运用

近年来,随着经济的发展,在我国会计准则逐渐与国际会计的趋同的背景下,我国会计事业得到了迅速的发展与更新.公允价值的引入,是我国会计事业发展中的一个里程碑事件,尤其是我国加入WTO以后,国际贸易的比重逐渐增加,公允价值的引入与应用更加成为了促进我国贸易发展的重要因素.本文就主要对现行阶段中公允价值的运用情况进行简单的分析.

Current stage of China's accounting of the use of fair value

In recent years,with economic development,China's accounting standards in the gradual convergence with international accounting context,China's accounting industry has been rapid development and updates.Introduction of fair value,accounting career in China as a milestone,especially after China's WTO accession,gradually increasing the proportion of international trade,the introduction and application of fair value as the promotion of a more important factor in the development of China's trade.This article on...