摘要
介绍了我国公允价值应用的时间阶段,分析了当前公允价值计量存在的问题,如公允价值的测量标准、公允价值在实务中的可操作性等问题,针对公允价值应用中存在的问题,提出了可操作的方法和具体建议。
This paper introduces some time periods of the application of fair value in China,analyzes some problems existing in the current measurement of fair value such as the measurement standard of the fair value,and the workability of the fair value in the practice,etc.,and in the light of these problems,puts forward some workable methods and concrete suggestions.
出处
《科技情报开发与经济》
2011年第34期154-155,共2页
Sci-Tech Information Development & Economy
关键词
公允价值
计量属性
估值技术
fair value
measurement attribute
value estimation technology
