| 会计计量之公允价值 |
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| 引用本文： | 刘莉莉.会计计量之公允价值[J].科技情报开发与经济,2009,19(13). |
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| 作者姓名： | 刘莉莉 |
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| 作者单位： | 山西焦煤集团杜儿坪矿,山西太原,030022 |
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| 摘 要： | 阐述了公允价值的概念,探讨了使用公允价值计量的必要性,介绍了公允价值的优点与弊端,提出了规范公允价值运用的措施.
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| 关 键 词： | 会计计量 公允价值 新会计准则 |
Discussion on the Fair Value of Accounting Measurement |
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| LIU Li-li.Discussion on the Fair Value of Accounting Measurement[J].Sci-Tech Information Development & Economy,2009,19(13). |
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| Authors: | LIU Li-li |
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| Abstract: | This paper expounds the concept of the fair value, probes into the necessity of using the fair value based accounting measurement, introduces the advantages and malpractices of the fair value, and puts forward some measures for normalizing the utilization of the fair value. |
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| Keywords: | accounting measurement fair value new accounting principle |
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