| 论金融危机对公允价值计量的影响 |
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| 引用本文： | 徐艳.论金融危机对公允价值计量的影响[J].常熟理工学院学报,2009,23(5):27-30. |
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| 作者姓名： | 徐艳 |
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| 作者单位： | 江苏广播电视大学,常熟学院,江苏,常熟,215500 |
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| 摘 要： | 金融危机的爆发，使曾被称为“代表未来计量方向”的公允价值，一夜之间成为众矢之的。本文简介公允价值内涵、金融危机产生引起的对公允价值计量模式的争议，从而研究两者之间的关联导致的公允价值计量调整，以期待公允价值会计逐步走向完善。
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| 关 键 词： | 金融危机 公允价值 影响 |
A Probe into the Influence of Financial Crisis on the Measurement Model of Fair Value |
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| XU Yan.A Probe into the Influence of Financial Crisis on the Measurement Model of Fair Value[J].Journal of Changshu Institute of Technology,2009,23(5):27-30. |
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| Authors: | XU Yan |
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| Institution: | XU Yan (Changshu College,Jiangsu Radio , Television University,Changshu 215500,China) |
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| Abstract: | With the outbreak of the current financial crisis, the fair value, once believed to represent the trend of future measurement model, has become the target of public criticism overnight. Through providing a brief introduction to the fair value and making an analysis of controversies over the model caused by the financial crisis, this paper attempts to explore the adjustment of the measurement model of the fair value resulting from their correlation and improve the fair value accounting. |
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| Keywords: | financial crisis fair value influence |
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