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随着社会的不断发展,公允价值会计信息的契约有用性逐渐成了人们关注的焦点。在2006年颁布的新企业会计准则体系中规范了公允价值计量属性的范围,因此对现代企业中公允价值会计信息进行深入的研究与分析是非常有必要的。本文从公允价值会计信息的契约有用性现状分析入手,并详细的阐述了公允价值会计信息的契约有用性,旨在其能推动我国现代企业的进一步的创新与发展,并为我国企业赢得更大的经济效益。
With the continuous development of society, the usefulness of the contract of fair value accounting information has gradually become the focus of attention. In the new Accounting Standard for Business Enterprises promulgated in 2006, the scope of the fair value measurement attributes is regulated. Therefore, it is necessary to carry out in-depth research and analysis on the fair value accounting information in modern enterprises. This article begins with the analysis of the status quo of the contractual validity of the fair value accounting information and elaborates the contractual usefulness of the fair value accounting information in order to promote the further innovation and development of the modern enterprise in our country and win more The economic benefits.