摘要
随着中国会计准则逐渐与国际接轨,以公允价值计量将是未来的趋势。在运用公允价值这一计量属性时,难免会遇到种种矛盾和难以解决的问题。本文主要针对在会计准则应用中经常遇到的涉及公允价值计量的几个问题,并结合会计准则的相关规定,提出解决方法。
Along with the GAS meets the international rule, measure with Fair Value will he the current of future. There are several difficulties when this measure is used. This paper aimed at the difficulties encountered during the use of Fair Value. Together with relevant GAS＇ s regulations, this paper brings forward corresponding measures.
出处
《新疆财经》
2007年第5期37-40,共4页
Finance & Economics of Xinjiang
关键词
公允价值
会计计量
Fair Value
Accounting Measure
