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在目前我们国家新会计准则中,针对会计计量的基本属性有更加明确的界定,这种计价方式与传统的计价方式有着十分明显的区别,自从公允价值自形成之后就长期饱受争议与批判,同时也成为现代会计行业一个备受关注的研究热点。本文针对公允价值在会计实务操作过程中所发挥的重要作用进行了深入分析与探讨,并在此基础上提出了强化公允价值我会计实务中的有效应用。
At present, our country’s new accounting standards, a more clear definition of the basic attributes of accounting measurement, the pricing method with the traditional pricing has a very clear distinction, since the formation of fair value since the formation of long-term controversial and criticized, It has also become a hot research topic in the modern accounting field. This paper analyzes and discusses the important role played by the fair value in the operation of accounting practices, and on this basis puts forward the effective application of strengthening fair value in my accounting practice.