摘要
经济全球化发展促使公允价值计量在会计界已成为一种国际趋势。随着财务会计概念框架国际趋同进程的不断推进,我国公允价值的运用也呈现出不断扩大的趋势。本文通过公允价值的概念解释,分析公允价值计量在我国运用的必要性及难点,并提出相应的应对策略。
As the development of global economy,fair value has become an international direction in Accounting.The application of fair value in our country also shows expansible trend,along with the convergence of conceptual framework for financial accounting and reporting.In this article,we try to analyze the necessity and difficulty of fair value in our country through explanation for fair value,then put up some countermeasure.
出处
《价值工程》
2012年第16期112-113,共2页
Value Engineering
关键词
公允价值
新会计准则
财务管理
fair value
new accounting standard
financial management
