| 论公允价值在我国的应用 |
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| 引用本文： | 鲁千霞.论公允价值在我国的应用[J].黄石理工学院学报(人文社科版),2011(2):36-38. |
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| 作者姓名： | 鲁千霞 |
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| 作者单位： | 黄石理工学院经济与管理学院; |
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| 摘 要： | 正确运用公允价值,会使会计信息越来越真实可靠,更具有相关性。文章从公允价值的内涵出发,分析了公允价值计量在我国应用的现状,并就如何实行公允价值估值技术提出了一些看法。
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| 关 键 词： | 公允价值 现金流量 可变现净值 计量属性 |
The Exploration to the Application of Fair Value in Our Country |
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| LU Qianxia.The Exploration to the Application of Fair Value in Our Country[J].Journal of Huangshi Institute of Technology:Humanities and Social Sciences,2011(2):36-38. |
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| Authors: | LU Qianxia |
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| Institution: | LU Qianxia(School of Economy and Management,Huangshi Institute of Technology,Huangshi Hubei 435003) |
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| Abstract: | Using the fair value correctly will make accounting information more reliable and have more relevance.Setting out from the meaning of the fair value,the article analyses the present situation about the application of the fair value in our country,and puts forward some views on how to set the technical planning of fair value. |
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| Keywords: | fair value cash flow net realizable value measurement property |
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