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2008年的金融危机引起了许多人对“公允价值”的质疑,本文分析了公允价值在我国会计准则中的应用特点及存在的问题,力求拨开迷雾,看清公允价值在我国的前行之路。
The financial crisis in 2008 has caused many people to question the “fair value”. This paper analyzes the application characteristics and existing problems of the fair value in our country’s accounting standards, and tries to clear the fog and see the fair value in our country Way to go.