| 我国新会计准则中公允价值计量的分析 |
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| 引用本文： | 潘登.我国新会计准则中公允价值计量的分析[J].湖北财经高等专科学校学报,2009(1):24-26. |
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| 作者姓名： | 潘登 |
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| 作者单位： | 武汉科技学院会计学院,湖北,武汉,430077 |
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| 摘 要： | 新会计准则中应用公允价值计量迈出了我国与国际财务报告准则趋同的重要一步。本文从公允价值的涵义、确定原则、存在的问题等方面阐述了我国新会计准则中应用公允价值计量的原因以及对它的谨慎应用。
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| 关 键 词： | 新会计准则 公允价值计量 分析 |
The Application of Fair Value Measurement in China's New Accounting Standards |
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| PAN Deng.The Application of Fair Value Measurement in China's New Accounting Standards[J].Journal of Hubei College of Finance and Economics,2009(1):24-26. |
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| Authors: | PAN Deng |
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| Institution: | Accounting College of Wuhan University of Science and Engineering;Wuhan Hubei 430077 China |
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| Abstract: | This article talks about the reasons for the application of fair value and the scope of applying it in our country from the following aspects,such as the meaning of fair value,the principle of determining it,the problem in it. |
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| Keywords: | newaccounting standards fair value measurement analysis |
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