论文部分内容阅读
我国新颁布的会计准则提出了公允价值概念,其运用已成为我国未来会计计量的必然趋势。但公允价值在我国的推广使用必须以具备适当的经济环境、消除其技术障碍和严格控制其经济后果为前提。本文在分析公允价值现实运用的上述难点的基础上分别对其提出了解决对策。
The newly issued accounting standards in our country proposed the concept of fair value, and its application has become the inevitable trend of China’s accounting measurement in the future. However, the promotion and use of fair value in our country must be based on the premise of having an appropriate economic environment, eliminating technical obstacles and strictly controlling the economic consequences. Based on the analysis of the above difficulties in the practical application of fair value, this article puts forward solutions to them respectively.