公允价值计量可操作性的探讨

摘要：2006年颁布的新会计准则，将公允价值作为计量属性之一，本文通过对准则体系中各有关公允价值的有关规定进行分析，对公允价值计量在实践中的`可操作性进行了论述，针对其可操作性所存在的问题，提出相应的解决措施。
关键词：公允价值计量可操作性
Abstract:Promulgated in 2006 the new accounting standards,will be the fair value of property as one of measurement,This paper system of guidelines for the fair value of the relevant analysis of the relevant provisions of the fair value measurement in practice operativeness discussed,in view of its operability problems in the corresponding solution.
Keywords:Fair value Measurement Operability