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2006年2月财政部颁发的新《企业会计准则》,把公允价值计量属性提到了一个新的高度。本文阐述了公允价值的内涵及应用必要性,分析了我国采用公允价值所面临的问题并提出了的解决对策。
The new “Accounting Standards for Business Enterprises” issued by the Ministry of Finance in February 2006 brought the fair value measurement attributes to a new height. This article elaborates the connotation of fair value and the necessity of its application, analyzes the problems that the fair value of our country faces and puts forward some countermeasures.