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- 2016-06-09 发布于湖北
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河南财经学院本科生毕业论文
浅析公允价值计量属性
在我国商业银行的应用及其影响
姓 名 号 专 业 指导教师 年月日
Abstract
The Ministry of Finance released a new system of corporate accounting standards on February 15,2006 and regulated that it has taken within the framework of listed companies on January 1,2007,encouraging the implementation of other enterprises. In many important aspects new accounting standards changes a lot, and the biggest bright spot is the introduction of fair value method. Fair value is that in sound trade, the parties who are familiar with the situation get payments by exchanging of assets or debt service voluntar
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