摘要
从新准则公允价值计量的使用范围及限定条件入手,对公允价值可靠计量在我国的制约因素进行分析,探究如何在我国尚未出台公允价值应用指南的情况下,使公允价值在未来计量中真正做到非歧视、无偏见、公平、公正、诚信、符合规则,以确保公允价值的可靠计量。
At first, this article takes the issue by studying what the range and restrictions about applying the fair value in our new accounting rules are, then it analyses the restrictive factors that maybe influence the measure credibility of the fair value. Since we had not have any application guides about the fair vale yet, above all, we should find some measures to guarantee that the fair vale could be applied to intending measure non-discriminatorily, unprejudiced, fairly, justly, credibly and principleconformably, which could assure the measure credibility of the fair value.
出处
《合肥工业大学学报（社会科学版）》
2008年第2期11-14,共4页
Journal of Hefei University of Technology(Social Sciences)
关键词
历史成本
公允价值
计量属性
关联方交易
监管
history-cost
fair-value measure-quality affiliated enterprise＇s trade supervision
