论文部分内容阅读
公允价值的概念及计量属性的引入,是会计准则施行的最大亮点之一,新企业会计准则的施行使企业的会计核算方式跟旧准则比较起来有了很大的不同。本文简单分析了公允价值在新会计准则中的具体应用以及存在的不足。
The concept of fair value and the introduction of measurement attributes are one of the highlights of the implementation of Accounting Standards. The implementation of the new Accounting Standards for Business Enterprises makes the accounting methods of the enterprises quite different from the old ones. This article simply analyzes the fair value in the new accounting standards of the specific application and the existing problems.