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本文从反倾销法中正常价值和会计学中公允价值的关系出发,分析了我国公允价值的应用现状及其对我国反倾销工作的影响,继而指出公允价值在我国会计准则中广泛运用的必要性和可行性。
Based on the relationship between the normal value of anti-dumping law and the fair value in accounting, this paper analyzes the current situation of the application of fair value in our country and its impact on the anti-dumping work in our country. Then it points out the necessity and feasibility of using fair value widely in our country’s accounting standards Sex.