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公允价值计量一直是国际会计理论前沿一个极富挑战性的热点和难点问题。本文,首先介绍了公允价值在新准则中的运用,然后探讨了公允价值在运用过程中存在的问题,最后针对问题提出了一些建议。
Fair value measurement has always been a hot and difficult issue in the forefront of international accounting theory. This paper firstly introduces the application of fair value in the new standard, then discusses the problems existing in the application of fair value, and finally puts forward some suggestions on the problem.