| 公允价值会计的历史演变及其在我国的应用研究 |
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| 引用本文： | 方强,望婷婷.公允价值会计的历史演变及其在我国的应用研究[J].财会通讯,2011(9). |
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| 作者姓名： | 方强 望婷婷 |
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| 作者单位： | 武汉理工大学管理学院; |
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| 摘 要： | 公允价值会计自产生以来始终是国际会计界热点话题。本文通过对公允价值会计的发展历史进程进行梳理,揭示其遵循的是螺旋式的发展道路。对其在我国的应用现状进行了分析,并提出了相关建议。
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| 关 键 词： | 公允价值 公允价值会计 会计准则 |
The Historical Evolution of Fair Value Accounting and the Enlightenment to Our Country |
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| Fang Qiang Wang Tingting.The Historical Evolution of Fair Value Accounting and the Enlightenment to Our Country[J].Communication of Finance and Accounting,2011(9). |
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| Authors: | Fang Qiang Wang Tingting |
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| Institution: | Fang Qiang Wang Tingting(Management School,Wuhan University of Technology,Wuhan,Hubei 430070) |
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| Abstract: | Fair-value accounting is the hot topics of international accounting after it is produced.The article is based on fair value accounting development history,and reveals its spiral development road.Although there is heated debate on fair value accounting at present.However,we should understand the double-edged sword attribute correctly,overall arrangement,and keep to a gradually process. |
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| Keywords: | Fair value Fair value accounting Accounting standard |
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