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公允价值计量模式是会计计量发展的趋势,公允价值信息能极大提高会计信息的相关性,有助于防范和化解企业财务风险。本文首先对公允价值应用中存在的问题进行了介绍,然后详细分析了有效应用公允价值的若干措施。
The fair value measurement mode is the trend of accounting measurement development. The fair value information can greatly improve the correlation of accounting information and help to prevent and resolve enterprise financial risk. This paper first introduces the problems in the application of fair value, and then analyzes in detail the measures to effectively apply the fair value.