摘要
在会计准则国际化趋同的大背景下,2006年2月15日财政部发布了新的会计准则体系,不仅恢复了公允价值的运用,并明显有着扩大、延伸的趋势,此时全面地分析公允价值与其他计量属性关联性将具有重要的理论意义与现实意义。
Against the background of the intemationalization of the accounting standards, Ministry of Finance promulgated new accounting standards system on Feb. 15, 2006, which not only restores but also obviously extends the application of the sound value, so it has profound theoretical and practical meaning to comprehensively analyze the relatedness of the sound value and the other measurement attributes.
出处
《安徽建筑》
2006年第4期179-180,共2页
Anhui Architecture
