马上要答辩了,求会计论文摘要翻译!!!急急急
来源:百度知道 编辑:UC知道 时间:2024/06/15 04:34:48
呵呵,和我的毕业论文一个题目
For a long time has been the historical cost is the most important measurement mode, but with economic development, especially the derivative will continue to emerge, only to the historical cost measures have been difficult to meet the information needs of users. To meet the requirements of rapid economic development, February 15, 2006, China's Ministry of Finance official promulgation of new corporate accounting standards system, the new accounting standards in many significant respects has done a subversive historical changes, mainly reflected in the fair value of the On the introduction. This paper is concerned about the current accounting profession of the new measures attributes - fair value measurement issues were discussed. First the author of several countries through to the fair value of the property under the definition, then on fair value attributes and the historical cost, replacement cost and net realisable value and the present value of the rela