公允价值计量综述.doc

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1、___________________________________________________________________________________________公允价值计量综述14______________________________________________________________________________________________________________________________________________________

2、_______________________________公允价值计量综述14_____________________________________________________________________________________________________________________________________________________________________________________公允价值计量综述14___________________

3、__________________________________________________________________________________________________________________________________________________________________公允价值计量综述14_______________________________________________________________________________

4、______________________________________________________________________________________________________公允价值计量综述14___________________________________________________________________________________________________________________________________________

5、__________________________________________公允价值计量综述14_____________________________________________________________________________________________________________________________________________________________________________________公允价值计量综述14________

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7、_________________________________________________________________________________________________________________公允价值计量综述14________________________________________________________________________________________________________________________________

8、_____________________________________________________「摘要」公允价值会计推行中，最大的问题在于公允价值的计量。如何能够尽量客观地对公允价值进行计量，就成了公允价值会计推行中最需要解决的一个问题。本文结合国外相关的研究成果对公允价值的计量作一介绍。　　关键词：公允价值会计　公允价值计量　市价法　类似项目法　估价技术法　　公允价值会计的推行可谓是几经反复、波折重重，尽管有诸如包括国际会计准则委员会、美国财务会计准则委员会等主导着国际