| 浅谈公允价值运用 |
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| 引用本文： | 周家亮.浅谈公允价值运用[J].天津市财贸管理干部学院学报,2007,9(3):13-14. |
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| 作者姓名： | 周家亮 |
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| 作者单位： | 福建省第一公路工程公司,福建泉州,362000 |
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| 摘 要： | 我国财政部发布的新会计准则重新引入了公允价值计量模式,公允价值运用在我国经历了曲折发展,至此公允价值计量属性与历史成本计量属性共存,两者共同担负起对会计信息计量的重任。文章对公允价值的定义、优缺点、在我国的发展进程及现阶段的运用条件、运用范围、如何确认等进行了阐述。
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| 关 键 词： | 公允价值 计量属性 确认原则 |
| 文章编号： | 1008-9055(2007)03-0013-02 |
| 修稿时间： | 2007年1月12日 |
The Fair and Just Value Utilization |
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| ZHOU Jia-liang.The Fair and Just Value Utilization[J].Journal of Tianjin Institute of Financial and Commercial Management,2007,9(3):13-14. |
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| Authors: | ZHOU Jia-liang |
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| Abstract: | Our country Ministry of Finance issued new accountant the criterion has introduced the fair and just value measurement pattern,the fair and just value utilization has experienced the winding development in our country,here the fair and just value measurement attribute and the historical cost measurement attribute coexistence,both shoulder together to the accounting information measurement heavy responsibility.Article to fair and just value definition;Good and bad points;In our country's development advancement and present stage utilization condition,utilization scope;How confirmed and so on has carried on the elaboration. |
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| Keywords: | fair and just value measurement attribute confirms the principle |
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