作　　者： ;

机构地区： 嘉应学院经济与管理学院

出　　处： 《上海金融》 2009年第4期92-95,共4页

摘　　要： 2006年的新会计准则在许多方面实现了突破,其中公允价值计量属性的运用是最引人注目的。由于我国市场经济处于发展阶段,加之全球金融危机对我国的冲击,人们将焦点直指公允价值能否满足会计信息的相关性上。在公允价值计量实施过程中,要正视公允价值计量面临的问题,让公允价值尽可能接近理想假设条件下的公允程度。 In 2006, accounting standards achieved breakthrough in many aspects, among which the application of fair value calculation is most catching. Considering China＇s market economy is still not full fledged and the shock of global financial crisis on China＇s economy, the focus is directed to whether or not fair value could meet the demand relating to accounting information disclosure. In the application process of fair value calculation, we should directly face difficulties and make fair value as much close to the ideal extent as possible.

关 键 词： 会计准则 公允价值计量

领　　域： [经济管理] [经济管理]