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二00六年二月十五日,中华人民共和国财政部发布了《企业会计准则——基本准则》和《企业会计准则第1号——存货》等38项具体准则(下面称为新会计准则)。新会计准则最大的变化或最引人注目的是重新引入公允价值这一计量模式,我国《企业会计准则》对公允价值的定义是:在公平交易中,熟悉情况的双方,自愿进行资产交换或负债清偿
On February 15, 2006, the Ministry of Finance of the People’s Republic of China promulgated 38 specific guidelines such as the Accounting Standards for Business Enterprises - Basic Standards and Accounting Standards for Business Enterprises No. 1 - Inventories (hereinafter referred to as the “New Accounting Standards ). The biggest change in the new accounting standards or most notably the reintroduction of fair value measurement model, China’s ”Accounting Standards for Business Enterprises" definition of fair value is: in an arm’s length transaction, the parties familiar with the situation, the voluntary exchange of assets or Debt settlement