摘要
新会计准则引入了公允价值计量属性,在整体上与国际会计准则保持了高度的趋同性,但是也做了审慎的改进。主要从公允价值的应用范围和会计处理中的具体运用角度比较了我国会计准则公允价值运用与国际会计准则的差异。
Theapplication of fair value in the newly issued accounting standards keeps a highly vengeance with the international accounting standards. , although there are some carefully improvement, this article mainly discusses the difference between newly issued accounting standards of china and the international accounting standards in the application scope and accounting treatment.
出处
《价值工程》
2008年第5期45-47,共3页
Value Engineering
关键词
公允价值
国际会计准则
新会计准则
fair value
the international accounting standards
the newly issued accounting standards
