摘要
介绍了会计计量的基础理论,对公允价值会计计量的优越性进行了分析,提出了解决公允价值会计计量应用中存在问题的建议。
This paper introduces the basic theory of accounting measurement, analyzes the advantages of fair value accounting measurement, and advances some suggestions on the problems existing in the application and measurement of fair value accounting.
出处
《科技情报开发与经济》
2007年第35期136-137,共2页
Sci-Tech Information Development & Economy
关键词
公允价值
会计计量
新会计准则
fair value
accounting measurement
new accounting standards
