摘要
本文从公允价值是一种会计计量属性进行阐述,指出我国上市公司已经采用公允价值的计量,为了使我国的会计核算及计量趋同国际准则,应将这一计量属性在所有企业中推扩使用,从而体现其在会计核算中的重要性。
Starting from the explanation of the public recognized price, the paper points out that China＇s companies entering markets have used this value as a calculating unit, and it should be adapted in all enter prises in order to go with the international standards.
关键词
会计准则
公允价值
计量属性
Accountant principles
value of public recognized price
accounting
