摘要
阐述了公允价值的概念,探讨了使用公允价值计量的必要性,介绍了公允价值的优点与弊端,提出了规范公允价值运用的措施。
This paper expounds the concept of the fair value, probes into the necessity of using the fair value based accounting measurement, introduces the advantages and malpractices of the fair value, and puts forward some measures for normalizing the utilization of the fair value.
出处
《科技情报开发与经济》
2009年第13期93-94,共2页
Sci-Tech Information Development & Economy
关键词
会计计量
公允价值
新会计准则
accounting measurement
fair value
new accounting principle
