| 公允价值计量及其运用探讨 |
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| 引用本文： | 王毅斌.公允价值计量及其运用探讨[J].漳州职业技术学院学报,2011,13(3):47-50. |
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| 作者姓名： | 王毅斌 |
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| 作者单位： | 福建省高速公路有限责任公司,福建福州,363000 |
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| 摘 要： | 会计计量问题一直都是会计学界争论的重点。近几年来,公允价值逐渐得到了国际财务会计准则和美国会计准则的认可,我国的新会计准则也紧跟国际形势的发展,引进了公允价值计量。分析公允价值计量在我国的运用前景和遭遇的困境,最后有针对性地提出公允价值在运用中的对策与建议。
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| 关 键 词： | 公允价值 计量属性 对策建议 |
An Exploration to Fair Value Measurement and Its Application |
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| WANHG Yi-bin.An Exploration to Fair Value Measurement and Its Application[J].Journal of Zhangzhou Technical Institute,2011,13(3):47-50. |
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| Authors: | WANHG Yi-bin |
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| Institution: | WANHG Yi-bin(Fujian Provincial Expressway Company,Ltd.,Fuzhou,Fujian,363000,China) |
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| Abstract: | The issue of accounting measurement has always been the focus of the discussion in the accounting profession. Recently, fair value measurement has gradually been approved by the international financial accounting standards and American accounting standards. With the development of the international situation, the new accounting standards in China bring in fair value measurement. The paper analyses the definition and features of fair value measurement. Finally, it purposefully points out some special suggestions that should be paid in the application of fair value measurement. |
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| Keywords: | Fair value measurement Measurement properties Suggestions |
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