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| 对我国公允价值会计有关问题的分析 | |
| 引用本文： | 宋传联,孙瑜,王翠萍.对我国公允价值会计有关问题的分析[J].长春理工大学学报(社会科学版),2008,21(6):61-63. |
| 作者姓名： | 宋传联 孙瑜 王翠萍 |
| 作者单位： | 1. 长春理工大学经济管理学院,吉林长春,130022 2. 长春市社会科学院,吉林长春,130061 3. 长春市欧亚卖场有限公司,吉林长春,130021 |
| 摘 要： | 我国新颁布的会计准则对会计事项的计量增加了公允价值计量属性。但由于公允价值计量理论研究不够深入、公允价值计量方法规定不够明确、缺少统一的公允价值计量模式等问题的存在，使我国公允价值会计的应用缺少相应的政策环境及实用性。 |
| 关 键 词： | 公允价值 理论探讨 计量 |
Analysis on the Problems in Fair Value Accounting of Our Country |
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| Song ChuanLian,Sun Yu,Wang Cuiping.Analysis on the Problems in Fair Value Accounting of Our Country[J].Journal of Changchun University of Science and Technology,2008,21(6):61-63. | |
| Authors: | Song ChuanLian Sun Yu Wang Cuiping |
| Institution: | Song ChuanLian,Sun Yu,Wang Cuiping(1. School of Economics and Management Changchtm University of Science and Technology, Changchun 130022, China; 2. Changchun Academy of Social Sciences, Changchun 130061, China; 3. Changchun Europe and Asia Limited Company, Changchun 130021, China) |
| Abstract: | Fair value measurement to accounting issues have been added in the new accounting standards in our country. As the theoretical study on fair value is not deep enough, fair value approach is not provided clear enough, pattern of fair value is not uniform and so on, the application of fair value accounting is lack of appropriate policy environment and is not practical. This article will explore the theory of fair value, analyze the problems of the fair value accounting in our accounting standards and discuss the countermeasures on how to solve the problems. |
| Keywords: | fair value theory discuss accounting |
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