摘要
现值技术和公允价值会计是当前国际会计的两个前沿问题。文章评述了国内外现值和公允价值的相关研究,剖析了现值和公允价值研究的难点,并论述了公允价值在我国新会计准则中的运用。
Today, present value technique and fair value accounting method are two cutting-edge issues of international accounting. This paper reviews the related research findings, analyses the research obstacles, and discusses the application of fair value methods in China＇s new accounting standards.
出处
《上海立信会计学院学报》
2008年第2期7-12,共6页
Journal of Shanghai Lixin University of Commerce
关键词
现值
公允价值
会计准则
审计准则
present value
fair value
accounting standard
auditing standard
