节点文献
完善公允价值会计的相关对策研究
Strategy on Perfecting Fair Value Accounting
【摘要】 目前,由于公允价值会计在我国运用还存在很多局限性,需要采取相关措施进一步完善,首先应规范公允价值的计量标准,进一步完善会计准则体系,并创造和完善公允价值应用的市场环境,提高从业人员素质。
【Abstract】 Fair value accounting has many limits when we use it in our country.We need to take actions to further perfect it.First,we should stipulate the measurement standard of fair value accounting,further improve system of accounting standards.Creating and perfecting the market environment of application of fair value accounting so as to improve the quality of the employees.
- 【文献出处】 北华大学学报(社会科学版) ,Journal of Beihua University(Social Sciences) , 编辑部邮箱 ,2012年01期
- 【分类号】F233
- 【被引频次】6
- 【下载频次】166