| 公允价值原则在企业会计准则中的应用体现及缺陷 |
| |
| 引用本文： | 梁花.公允价值原则在企业会计准则中的应用体现及缺陷[J].交通标准化,2009(13):97-99. |
| |
| 作者姓名： | 梁花 |
| |
| 作者单位： | 河南省豫鑫交通发展有限责任公司; |
| |
| 摘 要： | 在2006年公布的新会计准则中，我国有选择地采用了公允价值这一计量属性，这符合我国市场经济发展的要求，是与国际惯例接轨的必然。
|
| 关 键 词： | 公允价值 会计准则 企业 |
Application of Fair Value Principle in Enterprise Accountant Rule and Limitation |
| |
| LIANG Hua.Application of Fair Value Principle in Enterprise Accountant Rule and Limitation[J].Communications Standardization,2009(13):97-99. |
| |
| Authors: | LIANG Hua |
| |
| Institution: | Henan Provincial Yuxin Transport Development Co.;Ltd.;Zhengzhou 450052;China |
| |
| Abstract: | In the new accountant rule of proclaimed in 2006, the fair value, which is a measure attribute, is adopted selectively in China. The practice accords with the demand of market economy development in China, which is the necessity to be in line with international tradition. |
| |
| Keywords: | fair value accountant rule enterprise |
| 本文献已被 CNKI 维普 等数据库收录！ |
