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财政部日前颁布了新企业会计准则,其中扩大了公允价值的应用范围。本文首先讨论了公允价值的涵义,然后从正反两方面探讨公允价值的在现实应用中的优点与不足。
The Ministry of Finance recently promulgated the new Accounting Standards for Business Enterprises, which expanded the scope of application of fair value. This article first discusses the meaning of fair value, and then discusses the advantages and disadvantages of fair value in the practical application from both positive and negative aspects.