| 浅析新会计准则中公允价值的应用 |
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| 引用本文： | 魏萍.浅析新会计准则中公允价值的应用[J].湖北广播电视大学学报,2008,28(10):79-81. |
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| 作者姓名： | 魏萍 |
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| 作者单位： | 江苏广播电视大学,江都学院,江苏,江都,225200 |
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| 摘 要： | 2006年2月,财政部颁发的新《企业会计准则》,广泛地引入了公允价值计量属性,体现了我国会计准则与国际会计惯例的趋同。作为一种新的会计,公允价值会计为知识经济时代大量涌现的无形资产、衍生金融工具提供了更加合理、更加有用的会计计量模式。本文首先阐述了公允价值的内涵及计量属性,浅析了公允价值计量属性在新会计准则中的运用,分析了其存在的问题并提出了相关的解决对策与建议。
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| 关 键 词： | 公允价值 新会计准则 计量属性 |
Analysis on the Application of Fair Value in New Accounting Standards |
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| WEI Ping.Analysis on the Application of Fair Value in New Accounting Standards[J].Journal of Hubei Radio& Televisonuniversity,2008,28(10):79-81. |
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| Authors: | WEI Ping |
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| Abstract: | February 2006,the Ministry of Finance issued the new "Standards",widely introduced the fair value properties,reflected the convergence between China's accounting standards and international accounting practices.As a new accounting,fair value has provided a more reasonable and more useful accounting measurement mode for a large number of intangible assets accounting and derivative financial instruments emerged the knowledge economy era.This paper describes the fair value of the content and measurement attribute,introduces the application in the new accounting standards,and analyzes its existing problems and puts forward relevant proposals and solutions. |
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| Keywords: | fair value new accounting standards measurement attribute |
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