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所谓公允价值和以往的成本会计相比存在着不同的理论优势,它在实际的使用过程当中存在着一定的困难,因为除了公允价值自身的一些因素以外,还会涉及到相关利益集团的干涉因素自身的一些因素以外,还会涉及到相关利益集团的干涉因素针对于此,本研究简单的分析在财务会计当中应用公允价值的相关内容,希望所得的内容能够为相关领域提供可行参考。
The so-called fair value and the cost of accounting in the past, there are different theoretical advantages, it is in the actual use of the process there are some difficulties, because in addition to some of the fair value of its own factors, but also related to the interference of interest groups In addition to some of its own factors, but also related to the interference of relevant interest groups In response to this, the study simply analyzes the application of fair value in financial accounting related content, hope that the contents of the relevant areas can provide a viable reference.