摘要
2014年1月26日,财政部在原有38条具体准则的基础上,发布了《企业会计准则第39号——公允价值计量》.7月23日,财政部修改了《企业会计准则——基本准则》中"公允价值"的定义,由此可见该定义在现行会计实务中的重要意义.分析"公允价值"在现行企业会计准则的应用实务中出现的问题,提出相关建议.
On January 26,2014,the Ministry of Finance issued the ' Accounting Standards for Enterprises No. Thirty Ninth- Fair Value Measurement',based on the 38 Specific Guidelines. In July 23,the Ministry of Finance has modified the ' Enterprise Accounting Standards- Basic Standard' in the definition of ' Fair Value',this shows the importance of the definition in the current accounting practice. This paper analyzes the problems in accounting practice,and proposes relevant suggestions.
出处
《郧阳师范高等专科学校学报》
2015年第3期12-14,共3页
Journal of Yunyang Teachers College
关键词
公允价值
公允价值变动损益
虚损益
fair value
the profit and losses on the changes in fair value
false profit and losses
