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2007年开始实施的新企业会计准则主要变革之一就是在坚持历史成本基础的前提下,明确地将公允价值作为一项会计计量属性,以使企业
One of the major changes in the new Accounting Standards for Business Enterprises started in 2007 is to clearly define the fair value as an accounting measurement under the premise of adhering to the historical cost basis so that the enterprises