摘要
我国于2007年1月1日在上市公司的会计处理过程中全面采用新会计准则,并在之后逐步推广。新准则中涉及公允价值的范围非常广,而在企业实际应用过程中却持谨慎态度。本文在相关研究文献的基础上,从公允价值会计,公允价值计量及其经济后果这三方面总结了我国目前对公允价值的研究状况。
After January 1,2007,china began to use new accounting standards in the listed company accounting process,and after the gradual spread.The new guideline involved in the fair value of the range is very wide,and in enterprise practice but cautious attitude.Based on the literature,and on the basis of fair value accounting,from the fair value measurmement and its economic consequences these aspects in China were summarized and the fair value of the current situation.
出处
《贵州商业高等专科学校学报》
2011年第2期18-21,共4页
Journal of Guizhou Commercial College
关键词
财务报表
公允价值计量
会计处理
Financial statements
Fair value measurement
Accounting treatment
