【摘要】 公允价值无疑是目前学术界讨论最多的热点问题之一。对公允价值的理论研究,从定义、理论基础、判定标准、计量属性和计量方法等方面对现有研究成果作了较为系统而全面的梳理和综述,为公允价值的进一步研究提供了一个框架和基础。更多还原

【Abstract】 Undoubtedly, fair value is one of the hot issues in the largest current academic discussion. This paper makes a systematic and comprehensive carding and review of the existing research results on the theoretical research of fair value form six aspects, by definition, theoretical foundations, criteria, measurement attributes, empirical research and measurement methodologies, and provides a framework and the foundation for further study on fair value.更多还原