摘要
我国会计界在应用公允价值计量方面经历了提倡、回避和全面使用的过程。新会计准则下做好应用公允价值计量工作,应建立独立的公充价值计量准则及其框架体系,加大公允价值计量的信息披露,完善资产评估制度。
The application of fair and equitable value measurement in accounting field advocate.s evasion and comprehensive application. Under the condition of new accounting norms, fair and equitable value measurement should establish independent fair and equitable value measurement norms and its system, strengthen information revealing and perfect the system of assets evaluation.
出处
《安徽工业大学学报（社会科学版）》
2008年第2期59-61,共3页
Journal of Anhui University of Technology：Social Sciences
关键词
公允价值计量
相关性
可靠性
信息披露
资产评估
fair and equitable value measurement
relativity
reliability
information revealing
assets evaluation
