| 公允价值计量的应用历程 |
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| 引用本文： | 包于宁.公允价值计量的应用历程[J].科技情报开发与经济,2008,18(22):103-104. |
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| 作者姓名： | 包于宁 |
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| 作者单位： | 江西财经大学信息学院,江西南昌,330013 |
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| 摘 要： | 介绍了公允价值的概念，论述了公允价值计量的在国内外的应用历程，探究公允价值计量应用的规律。
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| 关 键 词： | 会计计量 公允价值 应用历程 |
Discussion on the Application History of Fair Value Measurement |
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| BAO Yu-ning.Discussion on the Application History of Fair Value Measurement[J].Sci-Tech Information Development & Economy,2008,18(22):103-104. |
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| Authors: | BAO Yu-ning |
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| Institution: | BAO Yu-ning |
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| Abstract: | This paper introduces the concept of fair value,expounds the application history of fair value measurement in China and foreign Countries,and probes into the regularity of the application of fair value measurement. |
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| Keywords: | accounting measurement fair value application history |
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