摘要
2006新的企业会计准则中广泛地引入了公允价值的计量属性。在深刻理解公允价值含义的基础上,从金融工具确认与计量、投资性房地产、债务重组以及非货币性资产交换等方面可以了解公允价值应用的财务影响,由于公允价值的应用对财务报表列报有很大的影响,同时在应用公允价值时要注意很多的问题。
Fair value has been widely introduced since 2006 Corporation Accounting Standard. The paper analyzes the financial influence of fair value in recording and measurement of finance tool , investment nature real estate, debt recombination and the exchange of non - money asset. It points out the influence on the financial statement by applying fair value in to practice.
出处
《商业研究》
北大核心
2007年第12期71-73,共3页
Commercial Research
关键词
公允价值
财务信息
会计准则
fair value
financial information
accounting standard
