论文部分内容阅读
公允价值这一计量属性受到人们很大的质疑和争论,它对金融危机的影响也是人们不断探讨的方面,本文从公允价值的本质说明公允价值起到的作用,研究了改进的措施。
The measurement property of fair value is widely questioned and debated by people. Its impact on the financial crisis is also the aspect that people continue to explore. This paper studies the effect of fair value from the explanation of fair value.