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近年来,随着社会经济的快速发展,知识经济时代背景下的财务会计确认范围也在不断的扩大,传统的纯粹历史成本模式难以公允、客观的反映被计量对象实际价值,基于价值基础的现代公允价值会计更适合现状和发展要求。本文将对公允价值应用中的问题进行分析,并在此基础上就其在实践中的应用谈一下自己的观点和认识,以供参考。
In recent years, with the rapid development of social economy, the range of financial accounting confirmation in the era of knowledge economy is also constantly expanding. The traditional pure historical cost model is difficult to fairly and objectively reflect the actual value of the measured object, the value of the modern Fair value accounting is more suitable for the status quo and development requirements. This article will analyze the application of the fair value of the problem, and on this basis on its application in practice to talk about their point of view and understanding, for reference.