摘要
随着现阶段国内国外经济坏境的复杂多变，金融资产大幅减值引起了人们的普遍关注。文章拟对公允价值计量与金融资产减值相关的几个问题初步探讨。
With the complicated changes of domestic and international economy at present, people pay more attention to the great devalues of finance assets. This thesis discusses the measure of fair value and questions related to finance assets devalue.
关键词
公允价值
计量
金融资产
减值
Fair Value
Measure
Finance Assets
Devalue
