摘要
随着理论研究的深入、市场条件的完善以及国际趋同的推动,我国制定公允价值计量准则及其指南的条件日益成熟。准则制定中应遵循兼顾现实性和前瞻性、原则与规则并重、开放性等原则。公允价值计量准则主要应规范如下内容:公允价值定义、应用范围、获取方法以及充分披露。
With the development of theory,perfection of market conditions,and the promotion of international convergence,it grows maturity to stipulate fair value measurement standard and guidelines in China.When we set the standard,we should follow the principles of taking consideration of actuality and future,principles and rules,and openness.Generally speaking,fair value measurement standard should regulate the following items： the definition of fair value,scope of application,value measuring methods,and full disclosure about fair value measurement.
出处
《石家庄经济学院学报》
2010年第5期62-66,共5页
Journal of Shijiazhuang University of Economics
基金
教育部人文社科规划项目"和谐社会中会计价值观的构建与事务所定位研究"(08JA630088)
关键词
公允价值计量
制定原则
准则框架
fair value measurement
setting principles
framework of standard
