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公允价值是交易两方一同对价格的确认,或者在平等的要求之下对哪些资产可以被当成偿还钱款的价格,计算的过程之中,两方必须完全自愿,但是在经济不断发展的过程中,这个环节的内容已经拓展,对于计算方法方面的要求已经大程度提升,而在当前正在使用的会计理论之中对于公允价值相应要求、方法等,出现了不适应的情况,相应人员需要仔细思考,本文将从这些不适应情况着手,对当前使用的会计理论进行反思,对会计理论的拓展予以有价值的资料。
Fair value is the price both sides of the transaction together to confirm, or under the equal requirements on what assets can be used as repayment of the price of money, the calculation process, both parties must be completely voluntary, but in the process of economic development , The content of this section has been expanded, the requirements for the calculation method has been greatly improved, and in the current accounting theory is applied to the fair value of the corresponding requirements, methods, etc., there has not suited to the situation, the corresponding staff need to be careful Thinking, this article will proceed from these conditions do not meet the current use of accounting theory to reflect on the development of accounting theory to give valuable information.