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在此次爆发的金融危机的大背景下,人们对于公允价值的态度大不相同,其中持批评看法的比较多。针对学术界对于公允价值会计的不同观点态度,本文从公允价值会计计量属性的内涵出发,结合金融危机爆发的真实原因,探讨说明公允价值会计的有用性和可靠性,以及在会计计量中所发挥的重要作用。
In the context of the outbreak of the financial crisis, people have very different attitudes toward fair values, among which there are more criticisms. In view of the academia’s attitude towards different viewpoints of fair value accounting, based on the connotation of the fair value accounting measurement attributes, combined with the real reasons of the financial crisis, this paper discusses the usefulness and reliability of fair value accounting, as well as in the accounting measurement The important role.