【摘要】 2006年2月15日,我国财政部发布了《企业会计准则——基本准则》,在准则中多处运用了公允价值。本文就我国会计准则中公允价值运用的必要性及其带来的影响进行分析,提出了完善公允价值运用的措施。更多还原

【Abstract】 The basic standard of accounting standard for business enterprises was issued by the Ministry of Finance in China on February 15,2006.The fair value was applied in many guidelines.The necessity and influence of the application of fair value on accounting standard were analyzed.The measures to improve the application of fair value were put forward.更多还原