| 公允价值在会计实务应用中的理论解析 |
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| 引用本文： | 陈三华.公允价值在会计实务应用中的理论解析[J].武汉船舶职业技术学院学报,2012(6):38-41. |
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| 作者姓名： | 陈三华 |
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| 作者单位： | 武汉船舶职业技术学院经济管理系,湖北武汉430050 |
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| 摘 要： | 我国新《企业会计准则》中的一大亮点是对公允价值的应用和计量,针对这一修改,本文从公允价值的概念出发,剖析公允价值这一计量工具的特征,并结合公允价值自身,分析公允价值的优越性以及在会计实务应用中的问题,并阐述了其在我国的应用,提出了建设性的解决建议。
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| 关 键 词： | 公允价值 会计实务 解析 |
The Study on Application of Fair Value in Accounting Practice |
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| CHEN San-hua.The Study on Application of Fair Value in Accounting Practice[J].Journal of Wuhan Institute of Shipbuilding Technology,2012(6):38-41. |
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| Authors: | CHEN San-hua |
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| Institution: | CHEN San-hua(Wuhan Institute of Shipbuilding Technology,Wuhan 430050,China) |
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| Abstract: | China＇s new ＂Enterprise Accounting Standards＂ in a big bright spot is the application of fair value and measurement.Based on this change,from the concept of fair value,fair value analysis characteristics of this measurement tool,combining with the fair value of its own.It also claims the superiority of fair value and practical application of accounting problems,putting forward constructive solutions. |
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| Keywords: | fair value accounting practice analysis |
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