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gong yun jia zhi hui ji ying yong de san ge ceng ji tao lun
Author(s): 
Pages: 7-8
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  公允价值会计减值会计应用水平;
Abstract: 公允价值会计应用可归为三个层级:第一层级为公允价值变动的完全损益化;第二层级为公允价值变动记入权益类账户,辅助减值会计;第三层级为不确认公允价值变动,辅助减值会计。本文在评述三个层级的基础上,对第二层级的处理结合"可供出售金融资产"科目核算的一些疑问进行具体讨论,分析了制约公允价值会计应用水平的因素。
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