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随着我国市场经济的发展,经济活动和交易类型越来越复杂,一些企业急需使用公允价值计量相关资产和负债。新的会计准则引入了公允价值计量属性,其目的是为了使企业报出的财务信息更相关,现时价值更真实。为了使公允价值的运用与国际一致,有必要对公允价值运用级次的划分进行比较,以借鉴先进、科学的级次划分标准,服务于我国企业。
With the development of market economy in our country, the types of economic activities and transactions become more and more complicated. Some enterprises urgently need to use the fair value to measure the related assets and liabilities. The new accounting standards introduced the fair value measurement attributes, the purpose is to make the financial information reported by enterprises more relevant, the current value is more real. In order to make the use of fair value consistent with the international standards, it is necessary to compare the classification of the fair value utilization level, so as to learn from advanced and scientific classification standards and serve our country’s enterprises.