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文章在论述引入公允价值历史必然性的基础上,分析了目前我国实施公允价值计量所面临的障碍,并提出了相应的完善对策,以期对我国公允价值计量用于会计实践有所帮助。
Based on the historical inevitability of the introduction of fair value, the article analyzes the obstacles in the implementation of fair value measurement in our country and puts forward some corresponding countermeasures so as to help our fair value measurement in the accounting practice.