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可靠性和相关性是会计信息质量特征的两大要素,是评判会计信息质量高低的重要标准;公允价值是指交易双方在进行资产交换时自愿认可或接受的交易金额或价格;公允价值具有公允性、现时性和假设性三个特征;公允价值有助于提高会计信息的相关性和可靠性。
Reliability and relevance are the two major factors that characterize the quality of accounting information. They are important criteria for judging the quality of accounting information. The fair value refers to the transaction amount or price voluntarily accepted or accepted by both parties during the asset exchange. The fair value is fair Sex, present and hypothetical three characteristics; fair value helps to improve the relevance and reliability of accounting information.