摘要
本文揭示了公允价值在现行会计准则应用中存在的种种矛盾和问题,分析了这些矛盾和问题产生的根源,从理论上论证了公允价值与其他计量属性的关系以及公允价值在财务报表计量中的作用,对IFRS13《公允价值计量》中公允价值的定义以及公允价值计量的有关规定提出了几点商榷意见。
This paper reveals the contradictions and problems existing in the application of fair value in the current accounting standards, analyzes the root causes of it, demonstrates the relationship between fair value and other measurement attributes and the role of fair value in financial statements, and puts forward some suggestions on the definition of fair value and the relevant provisions of fair value measurement in IFRS13 'fair value measurement'.
出处
《财会通讯（上）》
北大核心
2015年第11期5-9,4,共5页
Communication of Finance and Accounting
