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公允價(jià)值計(jì)量可操作性的探討
摘要：2006年頒布的新會(huì)計(jì)準(zhǔn)則，將公允價(jià)值作為計(jì)量屬性之一，本文通過(guò)對(duì)準(zhǔn)則體系中各有關(guān)公允價(jià)值的有關(guān)規(guī)定進(jìn)行分析，對(duì)公允價(jià)值計(jì)量在實(shí)踐中的可操作性進(jìn)行了論述，針對(duì)其可操作性所存在的問(wèn)題，提出相應(yīng)的解決措施。關(guān)鍵詞：公允價(jià)值計(jì)量可操作性
Abstract:Promulgated in 2006 the new accounting standards,will be the fair value of property as one of measurement,This paper system of guidelines for the fair value of the relevant analysis of the relevant provisions of the fair value measurement in practice operativeness discussed,in view of its operability problems in the corresponding solution.
Keywords:Fair value Measurement Operability
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