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本文从会计计量的基本理论和公允价值的含义出发,分析了公允价值在我国新会计准则中的应用。并在此基础上,提出了提高以公允价值计量为基础的信息质量的建议。
Based on the basic theory of accounting measurement and the meaning of fair value, this paper analyzes the application of fair value in our country’s new accounting standards. And on this basis, put forward suggestions to improve the quality of information based on fair value measurement.