摘要
新准则体系广泛而谨慎地采用了公允价值,成为本次企业会计准则改革的重大突破,公允价值法对上市公司披露的会计信息将产生重大影响。随着社会主义市场经济体制的不断完善,公允价值这种计量属性将能得到可靠的应用并不断得以完善,使我国会计准则在国际化道路上迈进新的步伐。
The method of fair value is adopted widely and deliberately in the new system of accounting standards and becomes a major breakthrough in the reform of enterprise＇s accounting standards. The method of fair value has greatly impact on the disclosure of accounting information of stock company. As the system of China＇s socialist market economy evolves, the method of fair value as the accounting measurement attribute will be widely used and improved. This will make the system of China＇s accounting standards become a new milestone in the internationalization progress.
出处
《昆明大学学报》
2007年第3期19-21,47,共4页
Journal of Kunming University
关键词
会计准则
公允价值
影响
可靠性
accounting standards
fair value
impact
reliability
