| 公允价值计量属性的研究 |
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| 引用本文： | 宋睿媛.公允价值计量属性的研究[J].大同职业技术学院学报,2010(5). |
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| 作者姓名： | 宋睿媛 |
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| 作者单位： | 山西大同大学计财处; |
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| 摘 要： | 2006年,我国财政部颁布了新会计准则体系,把公允价值计量属性引入会计的准则体系。分析公允价值计量属性的优势,以及我国引入公允价值计量属性的有利条件,并就如何实施好公允价值提出建议。
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| 关 键 词： | 公允价值 计量属性 新会计准则 |
Fair Value Question Research |
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| SONG Rui-yuan.Fair Value Question Research[J].Journal of Datong Vocational College,2010(5). |
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| Authors: | SONG Rui-yuan |
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| Institution: | SONG Rui-yuan (Division of Finance,Shanxi Datong University,Datong Shanxi,037009) |
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| Abstract: | This paper first outlines the background for the introduction of the new accounting fair value measurement,as well as a simple analysis of the advantages of fair value,also pointed out the fair value measurement attribute the introduction of the challenges facing,and how to deal with the challenges raised by countermeasures. |
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| Keywords: | fair value measurement attribute new accounting principle |
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