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xin hui ji zhun ze zhong gong yun jia zhi ji liang dui shang ye yin xing de ying xiang ji qi dui ce
Author(s): 
Pages: 31-32
Year: Issue:  12
Journal: Xi'an Finance

Keyword:  商业银行 公允价值 会计核算;
Abstract: 新会计准则中公允价值计量属性的全面引入对我国内地商业银行会计核算产生着深刻的影响。本文从公允价值的本质入手,从五个方面分析公允价值计量对内地商业银行的影响,提出监管部门和商业银行的相关对策,以期对商业银行恰当应用公允价值有所裨益。
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