| 非活跃市场上公允价值计量的困境及对策 |
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| 引用本文： | 宋娜.非活跃市场上公允价值计量的困境及对策[J].洛阳工学院学报(社会科学版),2014(3):88-92. |
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| 作者姓名： | 宋娜 |
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| 作者单位： | 福建师范大学经济学院,福州350108 |
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| 摘 要： | 非活跃市场上公允价值计量存在诸多不确定因素，致使非活跃市场上公允价值计量成为当前理论界和实务界亟需解决的重大研究课题。对非活跃市场的定义进行归纳厘清，分析非活跃市场上公允价值计量面临的困境，提出相应的对策。
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| 关 键 词： | 非活跃市场 公允价值 公允价值计量 |
Dilemmas and Countermeasures of Fair Value Measurement in Inactive Market |
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| SONG Na.Dilemmas and Countermeasures of Fair Value Measurement in Inactive Market[J].Journal of Luoyang Institute of Technology(Social Science),2014(3):88-92. |
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| Authors: | SONG Na |
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| Institution: | SONG Na (School of Economics, Fujian Normal University, Fuzhou 350108, China) |
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| Abstract: | The outbreak of financial crisis completely pulled open the problem of fair value measurement in inactive market. Fair value measurement in inactive market is related to many uncertain factors, which indicates that the measurement becomes a major research topic which required to be urgently addressed in theoretical and practical fields. Based on the definition of inactive market, this paper mainly analyzes the dilemmas which fair value faced in inactive market and proposes appropriate countermeasures. |
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| Keywords: | inactive market fair value fair value measurement |
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