摘要
按照现行企业会计准则规定,对于"公允价值变动损益"这一会计科目的分类及核算中的做法,存在一些矛盾。本文试图就其相关问题进行分析,并提出自己的一点修改意见。
In accordance with the provisions of the accounting standards for enterprises,for the "classification and accounting changes in fair value gains and losses" the accounting subjects in practice,there are some contradictions.This paper attempts to analyze the relevant problems,and put forward some own opinions.
出处
《铜仁职业技术学院学报》
2013年第6期11-13,共3页
Academic forum of Tongren Polytechnic College
关键词
公允价值变动损益
分类
核算
问题
Fair value changes in profit and loss
accounting classification
problem
