摘要
介绍了公允价值的定义及其本质,阐述了公允价值计量的优越性,根据公允价值计量应用的客观必要性,提出了公允价值计量在应用中存在的问题及对策。
In this paper, the author introduced definition and essence of fair value, and expounded superiority of fair value measurement. At the end of paper, according to objective necessity of application of fair value measurement, the author put forward existent problems and countermeasures of application of fair value measurement.
出处
《科技创新与生产力》
2010年第5期61-62,65,共3页
Sci-tech Innovation and Productivity
关键词
公允价值
非货币性资产交换
会计准则
fair value
exchange of non-monetary assets
accounting standard
