公允价值对会计基本理论的冲击之认识（The recognition of the impact of fair value on the basic theory of accounting）.docVIP

公允价值对会计基本理论的冲击之认识（The recognition of the impact of fair value on the basic theory of accounting） The recognition of the impact of fair value on the basic theory of accounting 04-08 [Abstract] the author believes that the formulation of fair value is called fair price, which should be regarded as a measurement concept rather than as a measurement attribute. The fair value has impacted the existing accounting confirmation and measurement basis, and has brought the real influence to the financial analysis. Accounting system can only accommodate fair value, prevent excessive evaluation, pay specia