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前言公允价值的广泛应用是新会计准则变革中最突出的亮点。新会计准则对涉及公允价值的交易事项的账务处理做了具体规定。账务处理是用会计语言对交易事项的描述。笔者拟对《金融工具确认和计量》
Foreword The wide application of fair value is the most prominent bright spot in the change of new accounting standards. The new accounting standards for dealing with transactions involving fair value of the accounts made specific provisions. Accounting is the description of the transaction in accounting language. I intend to “financial instruments to confirm and measure”