论文部分内容阅读
一、公允价值计量在我国的应用公允价值作为计量属性进入我国会计领域还不到二十年时间,但其应用却经历了曲折的过程,大致可以分为四个阶段:第一个阶段,1993年到1996年属于公允价值引入阶段。1993年,韩颖编译的《英汉汉英双解会计辞典》第一次对“fairvalue”进行了翻译,译为“公平价值,指合理或公平的价值。
First, the application of fair value measurement in our country as a measurement attribute into China’s accounting field less than two decades, but its application has experienced a tortuous process can be divided into four stages: The first stage, 1993 From 1996 to fair value of the introduction phase. In 1993, for the first time, Han Ying’s ”English-Chinese, Chinese-English bilingual accounting dictionary“ was translated into ”fairvalue“ and translated into ”fair value, which means reasonable or fair value.