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经济危机爆发以后,针对会计准则中的公允价值准则出现了两种截然不同的观点,本文就两种观点进行了归纳总结,力求使人们正确的认识公允价值准则的双重作用。
After the economic crisis broke out, there are two completely different opinions on the fair value criterion in the accounting standards. This article summarizes the two kinds of views and tries to make people correctly understand the dual role of the fair value criterion.