论文部分内容阅读
随着泡沫经济、通货膨胀、货币贬值、地价飞涨等开始充斥我们的社会,公允价值日益也引起人们的关注,公允价值是会计发展的新方向的说法也伴随金融危机有所收敛却不未停止。公允价值的研究自诞生之日起就绵延不绝,但对它的一些问题的争议却未能达成一致。我国的研究情况也同样如此,本文基于国内外相关文献研究,探讨公允价值的内涵,以期对公允价值能有更深刻的理解。
As the bubble economy, inflation, currency devaluation, soaring land prices began to flood our society, the fair value of the increasingly aroused people’s attention, the fair value of the new direction of accounting development is also accompanied by the financial crisis has converged but not stopped . The study of fair value has been going on indefinitely since its birth, but the controversy over some of its problems has failed to reach an agreement. The same is true for the research in our country. Based on the domestic and international literature review, this article explores the connotation of fair value in order to have a deeper understanding of the fair value.