| 公允价值在非货币性资产交换中的应用 |
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| 引用本文： | 徐擘.公允价值在非货币性资产交换中的应用[J].太原科技,2010(5):61-62,65. |
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| 作者姓名： | 徐擘 |
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| 作者单位： | 太原有线电视网络有限公司,山西太原,030024 |
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| 摘 要： | 介绍了公允价值的定义及其本质,阐述了公允价值计量的优越性,根据公允价值计量应用的客观必要性,提出了公允价值计量在应用中存在的问题及对策。
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| 关 键 词： | 公允价值 非货币性资产交换 会计准则 |
Application of Fair Value in Exchange of Non-monetary Assets |
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| Xu Bo.Application of Fair Value in Exchange of Non-monetary Assets[J].Taiyuan Science and Technology,2010(5):61-62,65. |
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| Authors: | Xu Bo |
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| Institution: | Xu Bo (Taiyuan Cable TV Network Co., LTD, Taiyuan 030024, China) |
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| Abstract: | In this paper, the author introduced definition and essence of fair value, and expounded superiority of fair value measurement. At the end of paper, according to objective necessity of application of fair value measurement, the author put forward existent problems and countermeasures of application of fair value measurement. |
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| Keywords: | fair value exchange of non-monetary assets accounting standard |
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