| 金融危机下公允价值在我国会计准则中的运用 |
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| 引用本文： | 杨秀平.金融危机下公允价值在我国会计准则中的运用[J].唐山学院学报,2009,22(4):87-90,96. |
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| 作者姓名： | 杨秀平 |
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| 作者单位： | 福州职业技术学院,经济系,福州,350108 |
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| 摘 要： | 通过对公允价值在我国新会计准则中的应用分析,阐述了我国采用公允价值所面临的问题,提出了正确运用公允价值的对策。
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| 关 键 词： | 会计准则 公允价值 运用 |
The Application of Fair Value in Chinese Accounting Standards in the Financial Crisis |
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| YANG Xiu-ping.The Application of Fair Value in Chinese Accounting Standards in the Financial Crisis[J].Journal of Tangshan College,2009,22(4):87-90,96. |
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| Authors: | YANG Xiu-ping |
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| Institution: | YANG Xiu-ping (Department of Economics Fuzhou Vocational and Technical College,Fuzhou 350108,China) |
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| Abstract: | By making an analysis of the application of the fair value in China s new accounting standards,the paper elaborates the problems in the application of the fair value and proposes some countermeasures to apply the fair value correctly. |
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| Keywords: | accounting standard fair value application |
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