摘要
指出财政部会计准则委员会颁布的新《企业会计准则》重新引入并广泛使用了"公允价值"的概念,但由于缺少对公允价值定义和使用上的统一规范,使得公允价值在实务中的运用存在诸多不足。针对公允价值运用上的不足与成因加以探讨,并就建立公允价值计量框架、规范和改进我国公允价值的运用提出建议。
The concept of Fair Value was reintroduced and widely used in new CASs, which was released by CASB recently. On account of no uniform criterions on definitions and applications of Fair Value, many deficiencies emerged in real practices of Fair Value application. This note aims to discuss the effects and causes of these deficiencies, and puts forward some suggestions on increasing consistency and improving application of fair value measurement.
出处
《莆田学院学报》
2007年第6期14-17,共4页
Journal of putian University
