摘要
作者在研究过程中,综述了公允价值计量属性的相关理论。在比较中日韩三国财务会计概念框架中,作者在公允价值计量属性表述的基础上,分析了中日韩三国之间的差异,提出中日韩会计准则制定机构在公允价值研究领域存在着区域性合作的共同课题,并就加强合作的路径安排提出了笔者的构想。
In the research process the author summarizes the theories related to the measurement property of fair value and analyzes the differences among China, Japan and South Korea on the basis of comparing the expressions of the fair value measurement property in the financial accounting concept framework of the three countries, proposes that the accounting standard formulation organizations of China, Japan and South Korean have a common topic in regional cooperation in the field of fair value research and puts forward his ideas about the way of strengthening cooperation.
出处
《经济经纬》
CSSCI
北大核心
2007年第6期79-81,共3页
Economic Survey
关键词
财务会计概念框架
公允价值
国际趋同
区域合作
financial accounting concept framework
fair value
international convergence
regional cooperation
