摘要
介绍了公允价值的涵义、特征及发展历程,分析了公允价值的优越性和存在问题,进而对公允价值在我国的应用作了进一步探讨和展望,呼吁新准则的配套管理制度等相关法规尽快出台,使新会计准则真正有效地发挥作用。
This paper introduced the implication,development and characteristics of fair value,and analyzed the superiority of fair value and the existent questions.Furthermore,application of fair value in our country was discussed and prospected and related regulation was appealed,such as matched management system of the new criterion,and so on.It will make the new accounting standard really and effectively play a role.
出处
《太原科技》
2008年第5期16-18,共3页
Taiyuan Science and Technology
关键词
公允价值
应用现状
应用展望
fair value
present application
application prospect
