| 公允价值在我国运用的难点及应对策略 |
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| 引用本文： | 王静.公允价值在我国运用的难点及应对策略[J].价值工程,2012,31(16):112-113. |
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| 作者姓名： | 王静 |
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| 作者单位： | 东北财经大学会计学院,大连116025;辽宁师范大学数学学院,大连116029 |
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| 摘 要： | 经济全球化发展促使公允价值计量在会计界已成为一种国际趋势。随着财务会计概念框架国际趋同进程的不断推进,我国公允价值的运用也呈现出不断扩大的趋势。本文通过公允价值的概念解释,分析公允价值计量在我国运用的必要性及难点,并提出相应的应对策略。
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| 关 键 词： | 公允价值 新会计准则 财务管理 |
The Difficulty and Countermeasures of Fair Value's Application in China |
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| Wang Jing.The Difficulty and Countermeasures of Fair Value's Application in China[J].Value Engineering,2012,31(16):112-113. |
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| Authors: | Wang Jing |
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| Institution: | Wang Jing(College of Accounting,Dongbei University of Finance and Economics,Dalian 116025,China;School of Mathematics,Liaoning Normal University,Dalian 116029,China) |
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| Abstract: | As the development of global economy,fair value has become an international direction in Accounting.The application of fair value in our country also shows expansible trend,along with the convergence of conceptual framework for financial accounting and reporting.In this article,we try to analyze the necessity and difficulty of fair value in our country through explanation for fair value,then put up some countermeasure. |
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| Keywords: | fair value new accounting standard financial management |
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