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公允价值会计在当前的难题及应对措施 被引量:4

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摘要 当前,公允价值会计在国际上颇受非议。在我国新的会计准则体系中公允价值计量的运用已成为一个突出特点,但其可靠性及可操作性仍存在不少问题。文章就公允价值计量的难题展开分析,并提出了应对措施。
出处 《会计之友》 北大核心 2009年第28期103-104,共2页 Friends of Accounting
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  • 2Jesse Westbrook: SEC, FASB Resist Calls to Suspend Fair- Value Rules (Update2), Last Updated: September 30, 2008 19: 10 EDT, http: //www. bloomberg.com/
  • 3Karey Wutkowski : Bernanke : Abandoning fair value would harm markets, Tue Sep 23, 2008 5 : 57pm EDT, http : //www. reuters. com/article/marketsNews/idUSN2340896520080923
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  • 6Jesse Westbrook: SEC, FASB Resist Calls to Suspend Fair- Value Rules (Update2), Last Updated: September 30, 2008 19:10 EDT, http: //www. btoomberg.com/
  • 7Reporting by Karey Wutkowski, John Poirier and Rachelle Younglai ; Editing by Andre Grenon : UPDATE 1 - Accounting firms urge SEC to keep fair value rules, Fri Oct 3, 2008 5: 35pm EDT, http: //www. reuters, com/
  • 8Karey Wutkowski : Bemanke : Abandoning fair value would harm markets, Tue Sep 23,2008 5 : 57pro EDT, http : //www. reuters.com/article/marketsNews/idUSN2340896520080923
  • 9American Accounting Association: Statement Accounting Theory and Theory Acceptance, P41 - 48, 1977
  • 10American Accounting Association: Statement on Accounting Theory and Theory Acceptance, 1977

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