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随着国民经济的不断发展,资金流动日益频繁,交易模式更是发生了翻天覆地的变化。在此背景下,要求企业财务会计发展进一步完善、改进和更新,由此产生了“公允价值”一词,随着时间的推移,其逐渐成为社会财务会计制度中最为规范的计量标准。文章对财务会计公允价值的应用进行了分析。
With the continuous development of the national economy, the flow of funds has become increasingly frequent, and the transaction pattern has undergone tremendous changes. Under this background, the enterprise financial accounting is required to be further improved, improved and updated. As a result, the term “fair value” has been produced. With the passage of time, it gradually becomes the most standard measurement standard in the social financial accounting system. The article analyzes the application of the fair value of financial accounting.