摘要
我国新的会计准则体系中全面引入了公允价值会计,这将对会计信息的生成和呈报产生重要影响。本文分析了近10年来我国应用公允价值会计的情况,对公允价值会计在我国的适用性进行了研究,并提出我国合理运用公允价值会计的政策性建议。
Fair value accounting is fully embodied in the new CAS, and it is important to the processes and disclosure of accounting information. This paper analyzes the application of fair value accounting in China in the recent 10 years, and its applicability in China is also discussed. Some advices about how to apply fair value accounting are brought forward in the end.
出处
《财经科学》
CSSCI
北大核心
2007年第7期74-80,共7页
Finance & Economics
关键词
公允价值
公允价值会计
会计准则
fair value
fair value accounting
accounting standard
