| 由财务欺诈引发的对公允价值的重新思考 |
| |
| 引用本文： | 陈矜. 由财务欺诈引发的对公允价值的重新思考[J]. 安徽工业大学学报(社会科学版), 2003, 20(2): 60-62 |
| |
| 作者姓名： | 陈矜 |
| |
| 作者单位： | 安徽财贸学院,会计系,安徽,蚌埠,233041 |
| |
| 摘 要： | 公允价值是财务会计确认和计量的一种模式,存在着被利用进行欺诈的空间。当前,我国应有限度地使用公允价值概念,并全面考虑运用的环境和条件,使会计信息有用、可靠。
|
| 关 键 词： | 公允价值 计量 模式 财务欺诈 |
| 文章编号： | 1671-9247(2003)02-0060-03 |
Reponderations on the Evenhanded Value Resulting from Financial Fraud |
| |
| CHEN Jin. Reponderations on the Evenhanded Value Resulting from Financial Fraud[J]. , 2003, 20(2): 60-62 |
| |
| Authors: | CHEN Jin |
| |
| Abstract: | Evenhanded value is a kind of mode for financial accounting confirmation and calculation,which has room being cheated At present,we should apply the concept of evenhanded value appropriately and take the environment and conditions in which it is used into all-round consideration and make accounting information useful and reliable. |
| |
| Keywords: | evenhanded value calculation mode financial fraud |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
