摘要
文章从会计计量发展历史的角度,分析了国际会计界及我国会计准则引入公允价值计量方法的背景和根本目的,并在此基础上对新准则中公允价值计量的应用进行了分析,阐述了公允价值计量方法的引入对我国企业财务状况及经营成果的影响。
From the point of view of accounting measurement＇ s development, The essery analyze the background and fundamental objectives of the use of fair value around the world and in China. Then the use of fair value in new CAS is analyzed in details. At last, this paper presents the impact of fair value on financial position and operation results of enterprises.
出处
《兰州学刊》
2007年第8期55-57,63,共4页
关键词
会计计量
新准则
公允价值
accounting measurement
new accounting standard
fair value
