摘要
2006年2月发布的新会计准则中,由于公允价值的运用,计量成为此次准则修改中的亮点。在对我国重新采用公允价值进行全面分析的同时,对当前推行公允价值过程中存在的困难进行了探讨,最后对公允价值的广泛运用提出了建议。
The publishing of the new accounting standards in Feb, 2006 attracts people＇s attention, and the application of fair value became the highlight of the revision. In this paper, the reasons and the difficult in the process of re-application of fair value are analyzed. In the end, some advice of spreading fair value is given.
出处
《技术与创新管理》
CSSCI
2008年第4期411-413,431,共4页
Technology and Innovation Management
关键词
公允价值
会计准则
会计目标
fair value
accounting standards
accounting target
