摘要
本文比较全面和系统地回顾了公允价值会计在国际上的运用及对公允价值问题的实证研究。在评价公允价值运用于会计准则的基础上,对公允价值会计的现状以及未来发展进行了讨论。总的来看,公允价值由于其高度的相关性,已受到各界的高度关注。公允价值会计极有可能成为21世纪资产和负债的计量基础。
This paper attempts to review systematically and comprehensively the international application and empirical research on fair value accounting.Based on a critical evaluation of fair value applied to accounting standards in history,this paper is trying to explore the actuality and directions for future development of the related issue.In general,because of its high degree of relevance,fair value accounting is likely to replace historical cost accounting,and become the measurement basis of assets and liabilities in the 21^(st) century.
出处
《会计研究》
CSSCI
北大核心
2006年第4期81-85,共5页
Accounting Research
基金
国家自然科学基金重点项目"产权保护导向的会计控制研究"(70532003)的部分成果
