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本文回顾和评述了国内外与公允价值计量的会计信息相关性有关的研究文献,并通过对企业公允价值相关文献的归纳和总结,展望了我国未来关于公允价值的研究方向。
This paper reviews and comments on the research literature related to the correlation of accounting information with fair value at home and abroad, and looks forward to the research direction of fair value in the future through summarizing and summarizing the literature of fair value.