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公允价值由于具有面向未来的特征,其确认和计量与历史成本计量模式下的稍有不同。在公允价值分类的基础上,初步讨论如何确定、评估公允价值。本文提出了运用公允价值的条件及在我国的运用情况。
Because of its future-oriented character, fair value is slightly different in recognition and measurement from historical cost measurement. Based on the fair value classification, the initial discussion is how to determine and assess the fair value. This paper puts forward the conditions of using fair value and its application in our country.