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本文从公允价值的含义和公允价值确认出发.分析了公允价值在我国新会计准则中的应用。并在此基础上,提出了提高以公允价值计量为基础的信息质量的建议。
This article starts with the definition of fair value and fair value, and analyzes the application of fair value in our country’s new accounting standards. And on this basis, put forward suggestions to improve the quality of information based on fair value measurement.