摘要
公允价值在提高会计信息相关性方面具有其他计量属性不可比拟的优势,但公允价值的可靠性问题一直在引发人们的争议。公允价值的宽泛概念和计量困难是影响公允价值可靠性的内在因素。针对影响公允价值可靠性的内在因素提出了增强公允价值可靠性的几点建议。
Fair value has the undisputed advatage over other measuring attributes in enhancing the correlation of accounting informations,but its reliability still aroues people＇s discussion.The wide concept and difficult measurement are the internal elements to affect the reliability of fair vlue.This thesis puts forward some suggetions to increase the reliability of fair value aiming at its internal affecting elements.
出处
《武汉工业学院学报》
CAS
2010年第4期92-95,共4页
Journal of Wuhan Polytechnic University
关键词
公允价值
可靠性
建议
fair value
reliability
suggetions
