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国际会计准则委员会发布的国际会计准则认为:“公允价值是指在公平交易中,熟悉情况的当事人自愿据以进行资产交换或负债结算的金额。”美国财务会计准则委员会发布财务会计概念公告认为:“公允
International Accounting Standards Board issued by the International Accounting Standards that: ”Fair value is the fair transaction, the parties familiar with the situation according to the amount of assets exchange or liability settlement. “ The United States Financial Accounting Standards Board released the concept of financial accounting notice Think: ”fair