| 完善公允价值计量的实施环境 |
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| 引用本文： | 崔宏光,刘元方. 完善公允价值计量的实施环境[J]. 河北经贸大学学报(综合版), 2006, 6(2): 68-70 |
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| 作者姓名： | 崔宏光 刘元方 |
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| 作者单位： | 河北经贸大学,会计学院,河北,石家庄,050061;石家庄铁路职业技术学院,工商系,河北,石家庄,050041 |
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| 摘 要： | 我国新会计准则体系中公允价值计量得到了大胆而谨慎的应用,且具有符合我国国情的特色,这是新会计准则的一大亮点,本文阐述了如何完善公允价值计量的实施环境,以使公允价值的应用真正为会计信息使用者提供决策有用信息。
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| 关 键 词： | 会计准则 公允价值 实施环境 |
| 修稿时间： | 2006-03-25 |
Improve the Environment of Fair Value Accounting Measurement |
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| CUI Hong-guang,LIN Yun-fang. Improve the Environment of Fair Value Accounting Measurement[J]. , 2006, 6(2): 68-70 |
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| Authors: | CUI Hong-guang LIN Yun-fang |
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| Affiliation: | CUI Hong - guang LIN Yun - fang |
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| Abstract: | One of the bright features of the new Accour ting Standards is the bold and prudent application of fair value measurement in accordance with Chinese actual conditions. This paper expounds how to improve the implementation environment for fair value measurement so that it can provides useful information for the users of accounting information. |
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| Keywords: | accounting standards fair value implementation environment |
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