淺析公允價值計量在非貨幣性資產(chǎn)交換中的應(yīng)用12-展示頁
2025-07-04 02:15本頁面
【正文】 ：作者學(xué)號：作者簽名：年 月 日公允價值計量在非貨幣性資產(chǎn)交換中的應(yīng)用The fair value measurement in non monetary assets exchange application 5 / 13摘 要：新會計準則的發(fā)布與實施，是我國會計界的里程碑。同時為了防止公允價值被濫用出現(xiàn)利潤操縱，準則又“人為”謹慎地規(guī)定了公允價值的使用前提，也就是公允價值應(yīng)當能夠“可靠取得與計量”。關(guān)鍵詞：新會計準則；公允價值計量；非貨幣性資產(chǎn)交換；商業(yè)實質(zhì)；現(xiàn)金流量 AbstractThe release of new accounting standards and implementation, is our country accountant the milepost. In the new accounting standards is a major bright spot in the exchange of nonmonetary assets other aspects of the use of fair value measurement. At the same time in order to prevent the abuse of fair value is there profit manipulation, criterion and human carefully prescribed the use of fair value is premise, fair value should be achieved with reliable measurement. This article will explore the fair value of the nonmonetary assets exchange effects, and gives
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