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我国新会计准则再次引入公允价值是全球经济一体化和市场经济加速发展的必然结果,有利于我国会计准则与国际会计准则的进一步趋同,但公允价值在我国的应用还存在着很多挑战和困难,本文在论述公允价值计量属性特征和优点的基础上对公允价值计量属性运用进行了探讨。
The re-introduction of fair value in China’s new accounting standards is an inevitable result of the accelerated global economic and market economy development. It is conducive to the further convergence of China’s accounting standards and international accounting standards. However, there are still many challenges and difficulties in applying fair value in China. This paper discusses the application of the fair value measurement attributes based on the characteristics and advantages of the fair value measurement attributes.