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本文阐述了公允价值的概念及其理论溯源,多角度分析了我国新会计准则引入公允价值的必要性,针对我国公允价值计量模式应用所面临的问题,提出了积极稳妥的实施对策。
This paper expatiates on the concept of fair value and its theoretical origin, analyzes the necessity of introducing the new value of fair value in our country’s new accounting standards from multiple perspectives, and puts forward the active and steady implementation measures in view of the problems that the application of the fair value measurement mode in our country faces.