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本文作者认为,关于公允价值讨论的核心问题,应该是公允价值在会计专业和资产评估专业各自领域内的确切含义和应用范围,以避免滥用公允价值,以及因公允价值概念的模糊而造成客户对公允价值的误解。希望引起广大读者关注,大家共同交流探讨。
The author believes that the core issue of the discussion of fair value should be the fair meaning and application scope of fair value in the respective fields of accounting major and asset valuation major in order to avoid abuse of fair value and the result of customer’s confusion due to the fuzzy concept of fair value Misunderstanding of fair value. Hope that the majority of readers attention, we share the exchange.