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简述了公允价值的涵义、公允价值的应用原则及它的优点与不足,列举了公允价值在具体准则中的应用,分析了应用中面临的问题。
The connotation of fair value, the application principle of fair value and its merits and demerits are briefly described. The application of fair value in specific criteria is listed, and the problems in application are analyzed.