摘要
赋予会计准则变迁生命力的是资本市场的发展,准则变迁的动力则是事件的发生。通过对会计准则的完善具有影响的事件回顾,可以看到当今金融危机背景对公允价值的影响;在研究了国内外对公允价值成果的基础上,得出了一些有益的启示。
The development of capital market provides life forces for the reformation of accounting standard,while the impetus for it is the occurrence of incidents.Through the review of incidents influencing the optimization of accounting standard,we can see the influence of present financial crisis on fair value.The author refers to the accomplishment in the study on fair value home and abroad and gets some enlightenments.
关键词
事件
会计准则
公允价值
金融危机
影响
incident
accounting standard
fair value
financial crisis
influence
