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2006年2月15日,财政部颁布了新的企业会计准则。其中涉及了38项具体准则和一项基本准则。我国新颁布的会计准则中对公允价值的引入是一项创新。基于决策有用观,人们对公允价值计量的偏爱主要来自于它能提高会计信息的相关性。由于公允价值是以市场定价为基础的,所以其决策价值要明显优于
February 15, 2006, the Ministry of Finance promulgated a new corporate accounting standards. There are 38 specific guidelines and one basic guideline. The introduction of fair value in the newly issued accounting standards in our country is an innovation. Based on the usefulness of decision-making, people’s preference for fair value measurement mainly comes from the fact that it can improve the correlation of accounting information. Since fair value is based on market pricing, the value of its decision-making is obviously better than that