| 新会计准则下公允价值计量模式的问题探究 |
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| 引用本文： | 黄羽佳,张永冀.新会计准则下公允价值计量模式的问题探究[J].当代经济管理,2007,29(4):125-127. |
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| 作者姓名： | 黄羽佳 张永冀 |
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| 作者单位： | 中国人民大学,商学院,北京,100872;中国人民大学,商学院,北京,100872 |
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| 摘 要： | 本文从公允价值的含义比较入手,分析了公允价值的特征和意义,总结了将公允价值计量模式纳入新会计准则体系后可能对资本市场和上市公司带来的影响,并对公允价值在我国的运用现状作出了相应的评析。
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| 关 键 词： | 公允价值 新会计准则 计量模式 |
| 文章编号： | 1673-0461（2007）04-0125-03 |
The Measurement Model of Fair Value under New Accounting Standards |
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| HUANG Yu-jia,ZHANG Yong-ji.The Measurement Model of Fair Value under New Accounting Standards[J].Contemporary Economic Management,2007,29(4):125-127. |
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| Authors: | HUANG Yu-jia ZHANG Yong-ji |
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| Institution: | Renmin University of China, Beijing 100872, China |
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| Abstract: | This paper starts with the definition of fair value from perspectives of IASB,FASB and CASC,and interprets the traits and significance of the measurement model.Its impacts on Chinese market and listed company are analyzed,and some comments are made on the current application of fair value. |
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| Keywords: | fair value new accounting standards measurement model |
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