公允价值计量模式研究  

Study on the Model of Fair Market Value

作　　者：曹慧[1] 

机构地区：[1]石家庄经济学院会计学院,河北石家庄050031

出　　处：《财会通讯（学术版）》2007年第7期95-97,共3页Communication of Finance and Accounting

摘　　要：财务会计的核心问题之一是会计计量问题。从国际财务会计的发展动向看,由于对金融工具、特别是衍生工具的计量需要,公允价值计量模式备受关注。我国也高度关注公允价值理论和实务的发展,财政部颁布的新会计准则中,已将公允价值作为计量属性之一。但应用中出现的问题和阻力使公允价值计量成为财务会计的难题之一,本文对此进行了探讨。One of the core problems of the financial accounting is accounting measurement. See from the development trend of the international financial accounting, the measure model of fair market value focused all our attention. Our country also focuses on fair market value which theories and actual situation of development trend,the Ministry of Finance promulgated new corporation accounting standards ,the fair market value have already become one of the model of accounting measurement. But the problems and pullback...

关 键 词：公允价值 计量属性 现行市价 动态反映 

分 类 号：F233[经济管理—会计学]