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fei jin rong zi chan gong yun jia zhi ji liang : guo wai wen xian hui gu yu qi shi
Author(s): 
Pages: 102-107
Year: Issue:  2
Journal: Finance and Accounting Monthly

Keyword:  非金融资产公允价值计量选择动因价值相关性可靠性;
Abstract: 尽管当前财务报告采用的是历史成本和公允价值的混合计量模式,但将来公允价值很可能取代历史成本成为财务报告的主要报告基础。国际财务报告准则对主要的非金融资产都允许选择采用公允价值计量模式,我国的公允价值计量准则也首次针对非金融资产引入公允价值计量。从非金融资产公允价值计量的选择及动因、价值相关性、可靠性四个方面对国外文献进行回顾,以期为国内拓展公允价值应用的理论研究和实践探索提供借鉴。
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