随着资本市场的发展以及和国际市场的接轨,我们在会计准则中大量引入了公允价值,本文从公允价值的内涵及与其他计量属性的比较,实施的必要性及要解决的问题几方面进行阐述。 With the development of capital market and its integration into the international market, we have introduced a large amount of fair value into the accounting standards. This article compares the connotation of fair value with other measurement attributes, the necessity of implementation and the problems to be solved Explain.