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ID:9376750
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时间:2018-04-29
《《公允价值在新企业会计准则中的应用及相关问题研究》》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、公允价值在新企业会计准则中的应用及相关问题研究 摘要:我国新的《企业会计准则——基本准则》明确的将公允价值作为会计计量属性之一,并在17个具体会计准则中不同程度的运用了这一计量属性。因此认真学习和研究有关公允价值在新企业会计准则中的应用及其限制条件和缺陷,对我国更好的应用公允价值这一计量属性有重要的现实意义。关键词:企业会计准则;公允价值;缺陷 近年来,国际会计准则及美国等一些市场经济发达国家的会计准则纷纷将公允价值作为重要甚至是首选的计量属性加以运用,以提高会计信息的相关性。我国新的《企业会计准则——基本准则》明确的将公允价值作为会计计量属性之
2、一,并在17个具体会计准则中不同程度的运用了这一计量属性。 1公允价值在我国企业会计准则中的应用 1.1投资性房地产的公允价值计量Opinionsandsuggestionsontheparty'smasslineeducationalpracticeAccordingtothecentralandprovincial,municipalunifieddeployment,accordingtomunicipalPartycommittee"aboutcarryingouttheparty'smasslineeducationalpract
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5、ngbookseriesofimportantspeech,earnestlyimplementtheCentralCommitteereally,opinionsandadvice><<>,6、ntsof"forthepeoplepragmatichonestpeopleasthetheme,incarryingforwardthespiritofZhuanglangZhuang,improvetheirworkstyle,servicetothemassesofthepeople,thefoundationofconsolidatinggrassroots,promotetransformationacrossefforts,tofurtherimplementthecentraleightregulationsand7、onpartyandgovernmentausteritywasteregulations","doublesection"provincialregulations,municipalprovisionsofthe"twelve"planandtheimplementationmeasuresfor8、ureaucracy,hedonismandwastefulextravagan
6、ntsof"forthepeoplepragmatichonestpeopleasthetheme,incarryingforwardthespiritofZhuanglangZhuang,improvetheirworkstyle,servicetothemassesofthepeople,thefoundationofconsolidatinggrassroots,promotetransformationacrossefforts,tofurtherimplementthecentraleightregulationsand7、onpartyandgovernmentausteritywasteregulations","doublesection"provincialregulations,municipalprovisionsofthe"twelve"planandtheimplementationmeasuresfor8、ureaucracy,hedonismandwastefulextravagan
7、onpartyandgovernmentausteritywasteregulations","doublesection"provincialregulations,municipalprovisionsofthe"twelve"planandtheimplementationmeasuresfor8、ureaucracy,hedonismandwastefulextravagan
8、ureaucracy,hedonismandwastefulextravagan
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