摘要
公允价值在2008年爆发全球金融危机中饱受争议,但在2009年9月G20国匹兹堡峰会,却呼吁国际会计准则机构制定一条全球统一的公允价值会计准则,并在2011年6月前完成趋同项目,似乎一夜之间公允价值没有问题。本文从公允价值演变历史、公允价值内涵、特征及假设条件、公允价值面临问题等方面,探索公允价值计量背后的奥秘。
The fair value erupted in the whole world financial crisis in 2008 to fully suffer the dispute,but in 2009 September G20 country Pittsburgh summit,actually appealed that the international accounting standards organization formulated global unified fair value accounting standards,and completed before 2011 June hastens the same project,as if a night of between fair value was out of question.This artcle from fair value evolution history,fair value connotation,characteristic and supposition condition,the questions fair value faced with and so on to explore fair value measurement mystery.
出处
《天津市财贸管理干部学院学报》
2011年第2期30-32,共3页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
公允价值
会计信息
计量方法
经济利益
fair value
accounting information
measurement device
economic interest
