摘要:公允价值是国际会计热点问题。FASB已经单独的“公允价值计量”准则,IASB也了“公允价值计量”讨论稿。文章介绍IASB“公允价值计量”近期研究成果,分析了公允价值计量的关键问题。
注:因版权方要求,不能公开全文,如需全文,请咨询杂志社
热门期刊服务
Acta Mechanica Sinica Acta Geologica Sinica Acta Metallurgica Sinica Acta Geologica Sinica Acta Mechanica Solida Sinica Acta Oceanologica Sinica Chinese Geographical Science Acta Pharmacologica Sinica Earthquake Engineering and Engineering Vibration Applied Mathematics and Mechanics Chemical Research in Chinese Universities Journal of Zhejiang University Science A