| 浅析公允价值计量对会计核算的影响 |
| |
| 引用本文： | 李云喜.浅析公允价值计量对会计核算的影响[J].科技情报开发与经济,2006,16(16):160-161,165. |
| |
| 作者姓名： | 李云喜 |
| |
| 作者单位： | 阳泉荫营煤矿,山西,阳泉,045011 |
| |
| 摘 要： | 介绍了公允价值的产生、发展及其定位,分析了公允价值计量对会计核算的影响,并提出了公允价值计量时会计处理方法。
|
| 关 键 词： | 公允价值 历史成本 会计核算 |
| 文章编号： | 1005-6033（2006）16-0160-02 |
| 收稿时间： | 2006-03-13 |
| 修稿时间： | 2006-03-13 |
Analysis on the Influence of the Fair Value Measurement on the Accounting Calculation |
| |
| LI Yun-xi.Analysis on the Influence of the Fair Value Measurement on the Accounting Calculation[J].Sci-Tech Information Development & Economy,2006,16(16):160-161,165. |
| |
| Authors: | LI Yun-xi |
| |
| Abstract: | This paper introduces the generation,development and position of the fair value measurement,analyzes on the influence of the fair value measurement on the accounting calculation,and advances the accounting treatment methods for the fair value measurement. |
| |
| Keywords: | fair value measurement historical cost accounting calculation |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
