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公允价值计量的理论思考 被引量:1

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摘要 2007年世界性的经济危机再次引起了学术界对公允价值的讨论。不过学术界关于公允价值赞同的声音较大,而否定的声音较小。本文在这些讨论的基础上对公允价值的产生与应用进行了描述,并分析了公允价值概念界定中应该注意的问题,以期深化对公允价值的研究。
作者 邹莉 魏仙
出处 《财会月刊》 北大核心 2010年第8期6-8,共3页 Finance and Accounting Monthly
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