摘要
2006年2月财政部新颁布的企业会计准则中,一个重大变化是按照现行国际惯例引入了公允价值,改变了历史成本计量属性在我国会计准则中一统天下的局面。本文对公允价值的概念以及引入公允价值在我国可能出现的问题和建议进行简单的分析。
February 2006 the treasury new issued enterprise accounting standard, a major change in accordance with the current international convention is introduced, and the fair value of the historical cost measurement attribute changes in China＇s accounting standards in the situation of unify the whole country. This paper introduced the concept of fair value in our country and the fair value of the possible problems and suggestions for simple analysis.
出处
《价值工程》
2010年第20期23-24,共2页
Value Engineering
关键词
公允价值
国际经济
新会计准则
fair value
the international economy
the new accounting standards
