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一直以来,公允价值都是国际会计界的一大热点,尤其在国际金融危机之后,国际会计界越发关注公允价值,放眼国内,公允价值同样受到很大的重视。与此同时,公允价值之于会计稳健性的影响也越来越成为热点话题,本文便基于公允价值理论,展开公允价值与会计稳健性的关系分析,从而大胆提出几点会计稳健性的运用策略。
All along, the fair value is a hot topic in the international accounting field. Especially after the international financial crisis, the international accounting circles pay more attention to the fair value. Looking at the domestic market, the fair value has received the same great attention. At the same time, the influence of fair value on accounting conservatism has become a hot topic more and more. Based on the theory of fair value, this paper starts with the analysis of the relationship between fair value and accounting conservatism, so as to boldly put forward some tactics of accounting conservatism .