请帮我翻译一段文章(会计方面的),谢谢

来源:百度知道 编辑:UC知道 时间:2024/05/10 14:58:25
公允价值计量模式在2006年颁布的新会计准则中具有重要地位,新会计准则在充分借鉴国际会计准则的基础上,结合我国市场经济的实际情况,在财务会计报告方面基本上实现了与国际财务报告准则的趋同。本文从公允价值的概念、在我国的运用过程、在新会计准则中的应用分析等方面谈了自己的一些认识,说明公允价值必将逐步在中国得到广泛的应用,与国际财务报告准则趋同是必然的。

Fair value measurement model in 2006, the promulgation of the new accounting standards has an important position, new accounting guidelines draw on international accounting standards, on the basis of a market economy in our country's actual conditions, in the financial accounting report basically achieved with the international IFRS convergence. In this paper the concept of fair value, in our application process, Under the new accounting guidelines for the application of analysis to talk to some of their own awareness, Note fair value in China will gradually be widely used, with the international IFRS convergence is inevitable.