浅析公允价值运用与会计职业判断

Brief analysis on application of fair value and accounting professional judgment

文章首先介绍了公允价值和会计职业判断的关系,其次分析了影响公允价值运用中会计职业判断的因素,最后探讨了提高会计职业判断能力的对策。

This paper describes the relationship between fair value and accounting professional judgment,followed by analysis of the influence factors of accounting professional judgment in application of fair value,and discusses countermeasure on improving abilities of accounting professional judgment.