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本文对新会计准则中有关公允价值的变化做出分析,并对公允价值涵义及其与历史成本的区别做了阐述,然后分析了公允价值在我国的应用情况,并提出了完善公允价值在我国应用的几点建议。
This article analyzes the changes of fair value in the new accounting standards, expounds the meaning of fair value and the difference between it and historical cost, and then analyzes the application of fair value in our country and puts forward the suggestion of improving the fair value in our country Application of a few suggestions.