摘要
会计计量中采用公允价值的最大问题在于公允价值的可靠估计,这也催生了以财务报告为目的的新的资产评估业务。只有了解以财务报告为目的的资产评估与公允价值会计的关系以及在公允价值应用中所发挥的作用,才能更好的探讨如何为会计计价提供公允价值的评估服务,以推动公允价值实践运用的深入,提高财务报告质量。
The biggest problem about using fair value in accounting measure is reliable evaluation of fair value. This problem leads to a new asset evaluation business which is for the purpose of financial report. In order to promote the application of fair value and improve the quality of financial report, this article tries to analyze the relationship between fair value and asset evaluation for the purpose of financial report, discusses how to offer better service to evaluation of fair value in accounting measure.
出处
《湖南财经高等专科学校学报》
2008年第6期87-89,共3页
Journal of Hunan Financial and Economic College
关键词
公允价值
会计计量
资产评估
财务报告目的
fair value
accounting measure
asset evaluation
the purpose of financial report
