| 公允价值层级理论研究述评 |
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| 引用本文： | 宋娜.公允价值层级理论研究述评[J].华北水利水电学院学报(社会科学版),2014(2):76-79. |
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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,福建福州350108 |
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| 摘 要： | FASB于2006年发布的SFAS157提出公允价值层级理论,公允价值计量层级问题的研究随之增加。为厘清这一研究课题的理论脉络和发展特征,需要对公允价值层级理论问题的研究现状进行梳理和分析,以期对公允价值层级理论的发展及完善有所裨益。
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| 关 键 词： | 公允价值 计量层级 研究现状 |
Review of the Fair Value Hierarchy Theoretical Research |
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| SONG Na.Review of the Fair Value Hierarchy Theoretical Research[J].Journal of North China Institute of Water Conservancy and Hydroelectric Power(Social Sciences Edition),2014(2):76-79. |
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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: | After the FASB issued FAS157 proposed fair value hierarchy theory in 2006, the research of fair value measurement hi- erarchy problem has increased. In order to clarify the theoretical context of the research topic and development characteristics, the fol- lowing mainly sort out and analyze the research status of theoretical problem of fair value hierarchy, in hoping to have benefit for the de- velopment of fair value hierarchy theory. |
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| Keywords: | fair value measurement hierarchy research status |
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