“公允价值计量方式”存在多年,突然在世界经济危机爆发后招致一片批评和要求变更之声。
"Fair value approach" in existence for many years, the sudden crisis in the world economy after the outbreak of criticism and demands incurred by a voice of change.
然而在由历史成本、公允价值共同混合计量的会计模式下,公允价值信息的披露方式成为了一个重要不足。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
然而在由历史成本、公允价值共同混合计量的会计模式下,公允价值信息的披露方式成为了一个重要不足。
However, in the accounting model that historical cost and fair value use together, the disclosure of fair value information becomes an important issue.
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