摘要
2007年1月1日开始执行的《企业会计准则》明确将公允价值作为会计计量属性之一,并不同程度地将公允价值运用于17个具体会计准则中,使按照新会计准则体系编制的财务表能够更加真实、公允地反映企业的价值。
January 1, 2007 start the implementation of the ＂Standards＂ clearly fair value accounting measures as one of the attributes and different procednres to be used in fair value of 17 specific accounting standards, so that in accordance with the new system of accounting standards The financial statements can be snore truthful and fair view of the value of the business.
出处
《经济研究导刊》
2008年第19期129-130,共2页
Economic Research Guide
关键词
《企业会计准则》
公允价值
资产
企业
Accounting Standards for Business Enterprises
fair value
assets
enterprises
