| 浅议新会计准则中公允价值的运用 |
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| 引用本文： | 黄早青.浅议新会计准则中公允价值的运用[J].科技情报开发与经济,2008,18(32):133-134. |
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| 作者姓名： | 黄早青 |
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| 作者单位： | 山西财贸职业技术学院,山西太原,030031 |
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| 摘 要： | 2006年，财政部对企业会计准则进行了修订，公允价值的运用、计量成为此次修改中的一大亮点。从公允价值的含义、作用入手，对公允价值在我国运用中的障碍进行了探讨，并提出了一些改进措施。
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| 关 键 词： | 新会计准则 公允价值 价值计量 |
Discussion on the Application of Fair Value in New Accounting Standards |
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| HUANG Zao-qing.Discussion on the Application of Fair Value in New Accounting Standards[J].Sci-Tech Information Development & Economy,2008,18(32):133-134. |
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| Authors: | HUANG Zao-qing |
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| Institution: | HUANG Zao-qing |
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| Abstract: | In 2006,Ministry of Finance modified the enterprise accounting standards,and the application and measurement of fair value became a highlight in the modification.Starting from the connotations and functions of fair value,this paper probes into the obstacles in the application of fair value in China,and advances some improvement measures. |
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| Keywords: | new accounting standards fair value value measurement |
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