| 公允价值原则在企业会计准则中的应用体现及缺陷 |
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| 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, 0(13): 97-99 |
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| 作者姓名： | 梁花 |
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| 作者单位： | 河南省豫鑫交通发展有限责任公司; |
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| 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。
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| 关 键 词： | 公允价值 会计准则 企业 |
Application of Fair Value Principle in Enterprise Accountant Rule and Limitation |
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| LIANG Hua. Application of Fair Value Principle in Enterprise Accountant Rule and Limitation[J]. Communications Standardization, 2009, 0(13): 97-99 |
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| Authors: | LIANG Hua |
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| Affiliation: | Henan Provincial Yuxin Transport Development Co.;Ltd.;Zhengzhou 450052;China |
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| 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. |
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| Keywords: | fair value accountant rule enterprise |
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