公允价值在会计准则中的应用

公允价值在会计准则中赋予了重要地位而且其应用范围较为广泛，但同时应用的比较慎重。公允价值在应用中需要关注其取得、并注意可靠性和相关性的协调、提高职业判断能力和专业水平以及建立科学的方法和规范的程序。

Fair value should be concerned in the application of its acquisition, and pay attention to the reliability and relevance of coordination and improve professional competence and professional standards to judge and the establishment of scientific method and standardize the procedures.