我国新公允价值计量准则产生的影响及建议被引量：1

On the Influences of the New Fair Value Measurement Norms in China and Some Suggestions

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摘要随着2014年7月《企业会计准则第39号——公允价值计量》的正式实施,我国公允价值计量属性的运用得以进一步完善,会计准则国际趋同的进程得以明显推进。但与此同时,新公允价值计量准则对我国原有会计计量属性也产生了一定的冲击影响,本文针对这些问题进行分析,提出完善我国会计计量属性的相关建议。 Since the implemention of Accounting Standards for Business EnterprisesNo. 39 （“ASBE”）-the Fair Value Measurement, the application of fair value measurement in China has been further improved to arrive at the international convergence. But, in the meantime, the new fair value measurement indeed exerts due effect on the primary accounting measurement attributes. Therefore, this paper does some analysis in question and puts forward some suggestions.

作者彭洋石择中

机构地区湖南财政经济学院会计系

出处《湖南商学院学报》 2014年第6期73-75,共3页 Journal of Hunan Business College

关键词会计计量属性会计准则公允价值现值现行市价 accounting measurement attribute accounting norms fair value current value current market price

分类号 F23 [经济管理—会计学] F279.23 [经济管理—企业管理]

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参考文献7

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