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本文分析了新会计准则公允价值在企业合并、投资性房地产、非货币性交换、债务重组和金融工具和衍生金融工具等方面的运用,指出了公允价值运用存在的难点,提出加强会计人员业务水平、完善法律法规、加强税收协调和普及电算化软件等建议。
This paper analyzes the application of the fair value of the new accounting standards in business mergers, investment real estate, non-monetary exchange, debt restructuring and financial instruments and derivative financial instruments, points out the difficulties in the fair value of the use of the proposed increase in the level of accounting personnel , Improve laws and regulations, strengthen tax coordination and popularization of computerized software and other proposals.