| 公允价值计量研究 |
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| 引用本文： | 孙宇雯.公允价值计量研究[J].经济研究导刊,2010(2):134-135. |
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| 作者姓名： | 孙宇雯 |
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| 作者单位： | 西安建筑科技大学,西安,710055 |
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| 摘 要： | 公允价值计量属性由于其可靠性一直备受争议,但事实上,公允价值计量在理想状况下是非常可靠的,它自身比历史成本更优越,是当前不可替代的会计计量方法。因此,只有不断完善公允价值的计量,才能真正发挥它的优势。
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| 关 键 词： | 公允价值 公允价值计量 可靠性 |
Study on the fair value measurement |
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| SUN Yu-wen.Study on the fair value measurement[J].Economic Research Guide,2010(2):134-135. |
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| Authors: | SUN Yu-wen |
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| Institution: | Xi'an architecture science and technology university;Xi'an 710055;China |
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| Abstract: | Fair value measurement attribute has been controversial because of its reliability,but in fact,fair value measurement in an ideal situation is very reliable,than the historical cost of its own superior,is the current method of accounting measurement can not be replaced. Therefore,only by constantly improving the measurement of fair value can really play its advantages. |
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| Keywords: | fair value fair value measurement reliability |
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