| 会计计量属性更新发展与专业评估的互动 |
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| 引用本文： | 董晓云. 会计计量属性更新发展与专业评估的互动[J]. 辽东学院学报(社会科学版), 2010, 12(2): 47-49 |
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| 作者姓名： | 董晓云 |
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| 作者单位： | 大连职业技术学院,财务处,辽宁,大连,116035 |
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| 摘 要： | 通过对会计计量属性发展演变过程的研究,提出专业评估可以为公允价值计量提供技术支持的观点,在此基础上针对专业评估在公允价值计量实际运用中存在的问题,提出发展专业评估的建议。
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| 关 键 词： | 会计计量 公允价值 专业评估 |
Renovation and Development of Accounting Measurement Attribute: Interaction with Asset Assessment |
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| DONG Xiao-yun. Renovation and Development of Accounting Measurement Attribute: Interaction with Asset Assessment[J]. Journal of Liaodong University :Social Sciences, 2010, 12(2): 47-49 |
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| Authors: | DONG Xiao-yun |
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| Affiliation: | Department of Finance;Dalian Vocational Technical College;Dalian 116035;China |
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| Abstract: | Based on the introduction of the development process accounting measurement attribute,the author proposes that asset assessment can provide fair value measurement with technological support.Further more,in view of the problems in the application of asset assessment into the fair value measurement,some suggestions about how to develop asset assessment are put forward. |
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| Keywords: | accounting measurement fair value asset assessment |
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