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我国新会计准则在许多方面都实现了新的突破,其中公允价值的运用最为显著。本文在对会计计量及其模式进行分析的基础上,对公允价值的计量和应用作了进一步的分析和探索。
China’s new accounting standards in many ways to achieve a new breakthrough, of which the most significant use of fair value. Based on the analysis of accounting measurement and its mode, this paper makes further analysis and exploration on the measurement and application of fair value.