摘要
本文以新准则《债务重组》为依据,分析了公允价值在我国的运用存在的问题及原因,说明了公允价值对会计信息可靠性的影响,在此基础上提出了加强公允价值可靠性的几点建议。
Taking ＂Debt Reform＂ as a new guideline, the article analyzes the existing problems of the principle about fair value in practice and their causes when discussing the influences of fair value in the reliability of accounting information. And some proposals are given to strengthen the basis of reliability of fair value.
出处
《福建金融管理干部学院学报》
2007年第6期30-34,共5页
Journal of Fujian Institute of Financial Administrators
关键词
公允价值
债务重组
可靠性
操纵利润
the Fair Value
Debt Reform
Reliability
Profit Control
