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随着中国经济的快速发展,中国市场经济的不断完善,社会各方对财务信息的真实性、相关性关注度越来越高。而基于公允价值计量基础所形成的会计信息恰好在这一方面比以历史成本计量基础所形成的会计信息更能满足报表使用者的需求。于是会计需要公允价值计量,审计需要对公允价值计量形成的会计信息的可靠性
With the rapid economic development in China and the constant improvement of the market economy in China, all social parties have become more and more concerned with the authenticity and relevance of financial information. The accounting information formed based on the fair value measurement precisely meets the needs of the report users in this respect more than the accounting information formed based on the historical cost measurement basis. Therefore, the accounting needs fair value measurement, the audit needs of the formation of the fair value of the reliability of accounting information