摘要
公允价值是国际会计热点问题。FASB已经发布“公允价值计量”准则,IASB也在积极制定单独"公允价值计量"准则。本文在追踪IASB和FASB公允价值计量项目近期研究动态的基础上,分析了当前公允价值计量研究的关键问题。
Fair value is one of the hot issues of international accounting. FASB has issued the standards for the calculation of fair value while IASB is busily developing its own standards. After tracking the recent research on the calculation of fair value by IASB and FASB, this paper analyzes the key issues in this aspect.
出处
《河北经贸大学学报》
2007年第2期81-87,共7页
Journal of Hebei University of Economics and Business
基金
国家自然科学基金课题<会计规范全球协调与趋同中的根本性问题研究>(70672115)的阶段性成果
