| 公允价值理念下的财务会计理论与方法研究 |
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| 引用本文： | 郭晓慧. 公允价值理念下的财务会计理论与方法研究[J]. 价值工程, 2014, 0(3): 182-183 |
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| 作者姓名： | 郭晓慧 |
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| 作者单位： | 赤峰工业职业技术学院,赤峰024000 |
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| 摘 要： | 本文主要对我国运用公允价值会计的必要性进行分析,并在此基础上对公允价值下的财务会计理论和方法进行研究,以此来为今后我国财务会计理论未来的发展方向提供一定的参考依据。
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| 关 键 词： | 公允价值理念 财务会计理论 方法研究 |
Financial Accounting Theory and Method Research under Fair Value Conception |
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| GUO Xiao-hui. Financial Accounting Theory and Method Research under Fair Value Conception[J]. Value Engineering, 2014, 0(3): 182-183 |
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| Authors: | GUO Xiao-hui |
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| Affiliation: | GUO Xiao-hui ( Chifeng Industry Vocational Technology College Chifeng 024000, China ) |
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| Abstract: | This paper mainly analyzes the necessity of the use of fair value accounting in China, and researches the financial aecounting theory and method under the fair value conception on this basis, so as to provide referenee for the future development of China＇s financial accounting theory. |
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| Keywords: | fair value conception financial accounting theory method research |
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