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金融危机背景下的公允价值会计 被引量:2

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摘要 公允价值会计是为当今会计理论界所关注热点话题,在诸如公允价值会计的理论基础、公允价值与历史成本计量的优劣、公允价值的确定及其实践等问题上,尚存在较多的争议。而在金融危机背景下,对这一问题的关注势必形成全新的理论体系,从而带来别开生面的会计实践准则。本文重点论述这一问题。
作者 武建峰
机构地区 河北省深州监狱
出处 《现代商业》 2010年第14期257-257,256,共2页 Modern Business
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