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公允价值在金融工具中的应用分析 被引量:1

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摘要 在市场经济下,随着我国经济的迅速发展,国际化脚步不断加大,在我国全面应用公允价值也将成为不可逆转的趋势。本文具体分析了新企业会计准则下公允价值在金融工具的应用情况,并对公允价值在我国的应用提出了个人建议。
作者 吴嘉生
出处 《管理观察》 2010年第21期247-248,共2页 Management Observer
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