关于公允价值的几点思考  

Several Ideas on the Price between Selling and Buying the Assets

作　　者：周山清[1] 李彦[1] 

机构地区：[1]西南财经大学会计学院,成都610074

出　　处：《重庆商学院学报》2001年第5期58-59,72,共3页Journal of Chongqing Institute of Commerce

摘　　要：公允价值作为一种新的计量属性是对历史成本等已有的计量属性的补充和完善。尽管公允价值在企业商誉、衍生金融工具的确认和计量方面有着无可比拟的适应性,但由于估计公允价值的现值技术实际上很难操作,因而公允价值的应用受到限制。The price between selling and buying the assets as a new kind of measurement characteristics is to complement and consummate historic cost which has measurement characteristics. Despite incomparable adaptation ability of the price which exists in measurement and confirmation of business reputation and derivative finance instrument and because of the technical difficulty in operation of estimation of the current price, the application of the price is restricted.

关 键 词：公允价值 历史成本 现值 计量属性 企业 会计 

分 类 号：F234.4[经济管理—会计学]