| 论新会计准则中的公允价值及其计量 |
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| 引用本文： | 覃才林,周银健.论新会计准则中的公允价值及其计量[J].绵阳师范学院学报,2009,28(3). |
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| 作者姓名： | 覃才林 周银健 |
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| 作者单位： | 阿坝师范高等专科学校计财处,四川汶川,623000 |
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| 摘 要： | 目前,公允价值在全球被提出并广泛应用,与历史成本等相比,公允价值具有自己显著的特征.与会计准则快速发展相适应,目前的会计理念和制度已经全然一新.因此,本文试图从公允价值的概念及应用出发,论述在目前会计快速发展下,如何正确认识公允价值及其计量在会计中的影响.
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| 关 键 词： | 公允价值 公允价值计量 会计 影响 |
On the Fair-value and Calculation of the New Accouting Requirements |
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| QIN Cai-lin,ZHOU Yin-jian.On the Fair-value and Calculation of the New Accouting Requirements[J].Journal of Mianyang Normal University,2009,28(3). |
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| Authors: | QIN Cai-lin ZHOU Yin-jian |
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| Institution: | Department of Financial Affairs;Aba Teachers' College;Wenchuan;Sichuan;China 623000 |
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| Abstract: | Fair-value accounting has now been put into practice globally. Compared with the traditional accounting cost,fair-value accounting has changed the accounting concepts and systems entirely with its own characteristics that meet the needs set up by the accounting principles. Starting from a brief discussion about its concept and application,this article has tried to offer a better understanding of fair-value accounting and its valuation under the context of the rapid development of accounting practice. |
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| Keywords: | fair-value fair-value valuation accounting |
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