关于新会计准则中公允价值计量应用的探讨

摘要

This article introduces the concept of fair value and the application of fair value in the new accounting standards, and then discusses the problems in practical application of fair value. Finally, this article proposes the measures to improve the problems in the practical application of fair value.%本文介绍了公允价值的概念、在新会计准则中公允价值的不同应用情况，针对其中公允价值在实际应用中所体现出来的问题具体加以讨论，接着提出公允价值计量应用中相关问题的完善措施。