跪求摘要翻译 拒绝翻译软件
来源:百度知道 编辑:UC知道 时间:2024/06/04 06:16:45
本文首先从公允价值的概念入手,对公允价值的概念在三个不同时期的概念加以论述,导出本文采用的两个概念。然后,对公允价值在国内外应用状况作进一步的介绍,主要介绍了美国会计准则中公允价值的应用、国际会计准则中公允价值的应用及我国公允价值的应用。通过对公允价值应用情况的介绍,推导出公允价值计量能够推广的原因包括两个主要的方面。最后,对公允价值在我国的应用进行展望,主要介绍了公允价值在我国推广的限制,广泛使用公允价值应解决的问题,运用公允价值所产生的影响。
Fair value accounting profession in recent years quite a hot topic. Fair Value main originator in the 20th century the 1970s the United States Securities and Exchange Commission (SEC) and the financial sector between the derivatives financial instrument recognition, measurement and reporting of the controversy. After entering the 21st century. Along with the rapid socio-economic development of a knowledge-based economy era of accounting information related to the increased demand, fair value measurement is that will gradually replace the historical cost measurement, into the 21st century's principal accounting model. Since the l970s, fair value has gradually become an international accounting standards and the United States accounting standards are an important component of the My guidelines are directly or indirectly related to the fair value. But after the introduction of relevant criteria, Due to China's economic development level and the market environment does not reach