Thinking of the New Accounting Standard Systems on the Fair Value

被引：0
|
作者：
Cheng, Ming-e [1 ]
Tang, Yang [1 ]
机构：
[1] Henan Polytech Univ, Sch Econ & Management, Jiaozuo 454003, Henan, Peoples R China
来源：
PROCEEDINGS OF THE 3D INTERNATIONAL CONFERENCE ON APPLIED SOCIAL SCIENCE RESEARCH | 2016年 / 105卷
关键词：
New accounting standard Systems; Fair value;
D O I：
暂无
中图分类号：
C [社会科学总论];
学科分类号：
03 ; 0303 ;
摘要：
The ministry of finance in February 15, 2006 release, including one principle and 38 specific standards of the new accounting standards system, in many aspects to realize the new breakthrough, including the use of fair value measurement attribute is the most striking aspect. In this paper, the new accounting standards in fair value concept, the use of fair value and the fair value of application of thinking about three aspects to carry on the analysis, this paper put forward own corresponding opinions.
引用
收藏
页码：307 / 310
页数：4
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