| 试析公允价值运用中的若干难题 |
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| 引用本文： | 孙娅菡.试析公允价值运用中的若干难题[J].新疆财经,2007(5):37-40. |
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| 作者姓名： | 孙娅菡 |
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| 作者单位： | 中央财经大学,会计学院,北京,100081 |
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| 摘 要： | 随着中国会计准则逐渐与国际接轨,以公允价值计量将是未来的趋势。在运用公允价值这一计量属性时,难免会遇到种种矛盾和难以解决的问题。本文主要针对在会计准则应用中经常遇到的涉及公允价值计量的几个问题,并结合会计准则的相关规定,提出解决方法。
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| 关 键 词： | 公允价值 会计计量 |
| 文章编号： | 1007-8576（2007）05-0037-04 |
| 收稿时间： | 2007-09-10 |
| 修稿时间： | 2007年9月10日 |
An Analysis of Difficulties of Fair Value in Practice |
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| Sun Yahan.An Analysis of Difficulties of Fair Value in Practice[J].Finance & Economics of Xinjiang,2007(5):37-40. |
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| Authors: | Sun Yahan |
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| Institution: | Central University of Finance and Economics, Beijing 100081, China |
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| Abstract: | Along with the CAS meets the international rule,measure with Fair Value will be the current of future.There are several difficulties when this measure is used.This paper aimed at the difficulties encountered during the use of Fair Value.Together with relevant CAS's regulations,this paper brings forward corresponding measures. |
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| Keywords: | Fair Value Accounting Measure |
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