...versity of Hebei(Agriculture and Forestry Education)] 公允价值会计计量模式 [合作经济与科技 CO-Oerativeconomy & Science] 公允价值的应用分析 How to Interpret the Application of Fair Value [山东行政学院山东省经济管理干部学院学报 Journal of S...
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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.
公允价值尽管存在诸多不足，加之运用环境的不完善，其在会计准则中的运用仍具有不可替代的作用，并成为会计计量的主要模式。
Despite many inadequacies of fair value, plus imperfect using environment, its exertion still plays an irreplaceable role in accounting standards, and becomes the main mode of accounting measurement.
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