摘要
本文阐述了公允价值在为经济决策提供有用信息中所扮演的角色,以及公允价值的五个缺陷,并分析了澳大利亚两家不同行业的企业对公允价值的应用。
This essay stated the role of fair value accounting in providing useful information for making economic decisions. And then it discussed the limitations of fair value accounting. Finally, the essay analyzed the applications for fair value in two Australia companies which were in different industries.
出处
《中国外资》
2012年第16期101-102,104,共3页
Foreign Investment in China
关键词
公允价值
澳大利亚企业
应用
Fair value accounting Australia companies Applications
