| 矿产资源储量公允价值计量模式研究 |
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| 引用本文： | 吴杰.矿产资源储量公允价值计量模式研究[J].荆州师范学院学报,2009(1):50-54. |
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| 作者姓名： | 吴杰 |
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| 作者单位： | 长江大学管理学院,湖北荆州434023 |
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| 摘 要： | 矿产资源储量的计量有历史成本与现行价值计量两种模式，而公允价值计量是发展趋势，仍需进一步研究。
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| 关 键 词： | 矿产资源 公允价值 计量 新进展 |
On the Fair Value Measurement Models of Mineral Resources Assets |
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| WU Jie.On the Fair Value Measurement Models of Mineral Resources Assets[J].Journal of Jingzhou Teachers College,2009(1):50-54. |
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| Authors: | WU Jie |
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| Institution: | WU Jie (School of Management, Yangtze University, Jingzhou H ubei 434023) |
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| Abstract: | There are two measurement models of mineral resources, including current value and historical cost measurement models. And current value（fair value） measurement is the tendency with the improvement and development of measurement technology and financial accounting. But how to measure the fair value of mineral resources deserves further study. |
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| Keywords: | mineral resources fair value measurement recent development |
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