摘要
公允价值计量无疑是目前国内外会计界探讨的热点问题之一。公允价值计量因其具有高度的相关性而受到各国会计准则制定机构的青睐,文章就公允价值计量在国内外的研究现状进行简要阐述,探讨公允价值计量在我国应用中的困境并提出相关对策。
Fair value measurements is one of the hottest issues discussed in the international accounting field. Due to its high correlation, fair value is favored by the national accounting standard setters of various countries. This article briefly describes the research status of fair value at home and abroad then puts forward some relevant strategies. discusses the application dilemmas in our country and
出处
《福建商业高等专科学校学报》
2013年第4期43-47,共5页
Journal of Fujian Commercial College
关键词
公允价值计量
研究现状
困境
对策
fair value measurements
research status
dilemma
strategy
