| 关于公允价值会计的思考 |
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| 引用本文： | 张大川.关于公允价值会计的思考[J].黑龙江电力,2007,29(3):231-232. |
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| 作者姓名： | 张大川 |
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| 作者单位： | 华北电力大学工商管理学院,北京,102206 |
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| 摘 要： | 介绍了公允价值产生的背景,分析了公允价值模式与其它计量模式之间的区别,对公允价值的运用作了阐述,并对运用中可能出现的问题进行了剖析,提出了解决的思路.
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| 关 键 词： | 会计准则 计量属性 公允价值 |
| 文章编号： | 1002-1663（2007）03-0231-02 |
| 修稿时间： | 2007-04-28 |
Pondering on fair and just value accounting |
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| ZHANG Dachuan.Pondering on fair and just value accounting[J].Heilongjiang Electric Power,2007,29(3):231-232. |
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| Authors: | ZHANG Dachuan |
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| Affiliation: | Business Administration school, North China Electric Power University, Beijing 102206, China |
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| Abstract: | The paper introduced the background of fair and just value and analyzed the differences between the fair and the just value mode and the others, discussed its applications, and probed and explained some problems happened possibly while its applying and put forward countermeasures. |
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| Keywords: | accounting principle measure attribute fair and just value |
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