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一、非货币性交易会计准则的特点 (一)首次明确了公允价值的确定方法。《企业会计准则——债务重组》首次引入了公允价值计量属性并给出了公允价值的确定原则后,公允价值的确定方法一直受到社会公众的关注。非货币性交易会计准则的发布、实施,恰好弥补了这一空白;对于有价证券,可按现行市
First, the characteristics of non-monetary transactions accounting standards (a) for the first time to determine the fair value of the determination. After Accounting Standards for Enterprises - Debt Restructuring introduced the fair value measurement property for the first time and given the principle of determination of fair value, the determination of fair value has always been the concern of the general public. The promulgation and implementation of non-monetary transactions accounting standards make up this gap; for securities, according to the current market