摘要
从公允价值的产生过程、公允价值的定义中分析其在实际工作过程中极易混淆、模糊不清的几个关键点,并从收益确定的角度阐述了公允价值的现实作用和意义,以及实际操作中应把握和注意的一些问题。
This article focuses on the generating process of fair value and the definition of fair value, analyses several key points of very easily confusing and vague in the practical work process, and from the perspective of the income determining elaborates the reality role, significance of the fair value and some problems which in the actual operation should grasp and pay attention.
出处
《山西焦煤科技》
2009年第12期38-40,共3页
Shanxi Coking Coal Science & Technology
关键词
公允价值
现实意义
基本特征
把握运用
问题
Fair value
Practical significance
Basic characteristics
Grasp application
Problem
