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新会计准则采用公允价值所引发的思考

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摘要 新企业会计准则于2007年1月1日起正式施行。本次会计改革范围之广、程度之深是史无前例的。新会计准则的改革主要在4方面有重大调整,即跌价准备计提、债务重组方法、存货管理及公允价值应用。其中,改革的重中之重非公允价值应用莫属。文章从公允价值计量属性的涵义出发,分析了新会计准则引入公允价值对企业所造成的影响。
作者 董红梅
出处 《中国集体经济》 2009年第7S期41-42,共2页 China Collective Economy
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