| 公允价值会计在新会计准则中的应用分析 |
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| 引用本文： | 曾勇,王琦.公允价值会计在新会计准则中的应用分析[J].财会通讯,2007(4). |
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| 作者姓名： | 曾勇 王琦 |
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| 作者单位： | 西南大学经济管理学院 四川华强会计师事务所有限公司 重庆 四川成都 |
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| 摘 要： | 新会计准则中公允价值的应用是会计准则改革的创新点。本文通过对国际会计准则和英美等国利用公允价值现状的述评,对公允价值的含义、与公允价值有关概念框架及会计准则在我国具体会计准则中应用的分析,为正确认识公允价值提供参考。
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| 关 键 词： | 公允价值 新会计准则 运用 |
Analysis on the Implication of Fair Value Accounting in New Accounting Standards |
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| Zeng Yong Wang Qi.Analysis on the Implication of Fair Value Accounting in New Accounting Standards[J].Communication of Finance and Accounting,2007(4). |
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| Authors: | Zeng Yong Wang Qi |
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| Abstract: | The fair value which is applied massively in the new accounting principle is treated as the spotlight.Through the remarks on application of fair value in international accounting principle and in other developed countries,this paper analyzes meanings of fair value,related concepts of fair value and the application of new accounting principle in our country to provide references to realize fair value correctly. |
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| Keywords: | Fair value New accounting principle Application |
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