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公允价值运用在会计界已经探讨多年,FASB于2006年正式颁布公允价值计量准则,对其探讨初步达成了共识,我国为与国际接轨在多项准则采用了公允价值。公允价值的运用促生了财务报告为目的评估业务,而且评估方法与理论及评估结果离不开公允价值,公允价值的运用与资产评估达到了一种纳什均衡的状态,本文对此进行了探讨。
The use of fair value has been discussed in the accounting profession for many years. FASB formally promulgated the fair value measurement criteria in 2006, and initially reached a consensus on its exploration. Our country has adopted fair values in line with international standards. The use of fair value has stimulated financial reporting for the purpose of evaluating business, and the assessment methods and theories and assessment results are inseparable from the fair value, the use of fair value and asset assessment to achieve a Nash equilibrium state, this article discussed .