摘要
近年来世界经济不断发展,国际会计环境变化频繁,企业会计计量随之发展,缺点逐渐暴露,无法满足当前企业发展需求,在这种形式下,必须改革会计计量属性应用。就新会计准则中公允价值计量与其它计量属性进行了比较分析。
In recent years, the world economic development, international accounting environment changes frequently, accounting measurement were developed gradually exposed shortcomings, unable to meet the demand of the current era of social enterprise development, in this form, must reform the accounting measurement attributes.
出处
《现代工业经济和信息化》
2016年第17期16-17,共2页
Modern Industrial Economy and Informationization
