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公允价值作为一种全新的计量属性,是新会计准则的一大亮点,本文简要介绍了公允价值的含义,并举例说明公允价值引入非货币性交易后的会计处理方法。
As a new measure of fair value, fair value is a major bright spot in the new accounting standards. This article briefly introduces the meaning of fair value and gives an example to illustrate the accounting treatment after the fair value is introduced into non-monetary transactions.