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财务会计与税务会计中的公允价值辨析 被引量:1

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摘要 学术中和实践中通常会对公允价值有着不同的定义,并且关于公允价值的争论也一直没有停息,公允价值曾经被认为是金融危机的间接原因,因此存在着很多的质疑。财务会计和税务会计在实践中对公允价值有着不同的度量原则以及定义,且在多数方面存在着一定的区别以及联系。从财务会计以及税务会计的视角下对公允价值进行定义,并且对公允价值的应用进行探析,有助于得出公允价值在财务会计与税务会计中的异同,分析其中的严谨性。
作者 李燕
出处 《财富生活》 2022年第2期160-162,共3页 Fortune Life
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