摘要
通过对会计计量属性发展演变过程的研究,提出专业评估可以为公允价值计量提供技术支持的观点,在此基础上针对专业评估在公允价值计量实际运用中存在的问题,提出发展专业评估的建议。
Based on the introduction of the development process accounting measurement attribute, the author proposes that asset assessment can provide fair value measurement with technological support. Further more, in view of the problems in the application of asset assessment into the fair value measurement, some suggestions about how to develop asset assessment are put forward.
出处
《辽东学院学报（社会科学版）》
2010年第2期47-49,共3页
Journal of Liaodong University：Social Science Edition
关键词
会计计量
公允价值
专业评估
accounting measurement
fair value
asset assessment
