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一、公允价值的由来及涵义公允价值的提出已有悠久的历史。1929年经济学家兼会计学家坎宁在他的《会计工作中的经济学》中认为对资产价值变动损益应进行立即确认,这种观点已经蕴含了公允价值的基本思想。1961年,米兹大学的爱德华滋和哈佛大学
First, the fair value of the origin and meaning Fair value has been proposed a long history. In his 1929 Economics in Accounting, the economist and accountant Canning in 1929 considered the immediate recognition of the profit and loss of the changes in the value of assets as an implication of the basic idea of fair value. 1961, Edwards Zih of Mizzi University and Harvard University