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公允价值计量属性是新企业会计准则的亮点和关注的焦点,但也有一定的分歧,我将从谨慎的角度对我国新准则适用的条件和具体的应用进行阐述。
The fair value measurement attributes are the highlights and focus of the new accounting standards for business enterprises. However, there are some differences between them. I will elaborate on the conditions and specific applications of our new standards from a cautious perspective.