1、历史发展丶会计准则和公允价值的运用噡汵?杩湥敲楮?乯?a name=baidusnap71?1?1?1?1?1?1?獴潲楣慬?症汯灥掸?捣潵湴楮?却虑摡牤?虑?灬楹楮?潦楲噡汵?奁?两虑?奵虑独疣?敮?坥湴慯?1?1?1?1?1?舍浔?潦? 湡闵?虑?捯畮莹涌?婨敪楡涌啮楶敲獩瑹潦?獩湥獳? 涌颓潮? 楮憣?獣桯潬潦?潮潭楥?虑?湡来浥湴?卯畲敳?啮楶敲獩瑹?乡湪楮?楮愩?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?獴牡捴?周?慲莹捬?楮瑲润畣敳瑨?桩獴潲楣慬敶潬畴楯?虑?瑨?慰灬楣慴楯?潦晡楲痴汵?潦?厣?1桩?獴畤 ?独滗?瑨慴瑨?楮瑲润畣莹潮潦晡楲痴汵?楳浡楮汹摵?琅瑨?
2、敶潬畴楯?潦瑨? 敮癞牯湭敮?楮?楮憣 ?慩?痴汵?独潮汤扥虑楮摥灥湤敮?浥?1 畲敭敮?慴瑲楢畴敳虑? 畳?瑨?楮捯浥慰灲潡舍楮敳莹浡莹潮浥瑨润?1?1?1?1?1?1?睯牤玣?1 慩?痴汵斣 ?楳琅物捡?敶潬畴楯溣?敡猎牥浥湴慴瑲楢畴敳?敳莹浡莹潮浥瑨润?1?1?氨?氭?1?1?1?1?1?1?1?1?1?慩?痴汮攩?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?
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5、1?1?1?1?1?1?1?1?1?1?汏?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1卂?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1
6、?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?沺?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?箾?1?1?1?1?1?南占?南占?1 慬祳楳潦卣楥湴楦楣虑?呥舍汤汯杩捡?汤痴莹潮景?1 桵?琅浯扩汥?摵獴特?1?坡涌?溣?1?桵坥楤潮?舍浔?潦?湡来浥湴?敦敩啮楶敲獩瑹潦呥舍汤汯杹?晥?楮愩?1?1?1?1?1?1?1?1?1?1?南占?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?獴牡捴?絉瑨?浥虑楮?虑?业灡捴潦瑥舍汤
7、汯杩捡?楮汤痴莹潮晡捴潲?虑?瑨?獴慴畳潦獣楥湴楦楣虑?瑥舍汤汯杩捡?楮汤痴莹潮潦瑨?慵琅浯扩汥楮摵獴特潦?1 桵?灲潶楮捥玣?獩涌南占虑慬祳楳?瑨?慲莹捬?捯闵牥瑥汹虑慬祳敳瑨?悫痴湴慧敳虑?摩獡抟虑瑡来?睩瑨楮瑨?獣楥湴楦楣虑?瑥舍汤汯杩敡?楮汤痴莹潮虑?瑨?数瑥牮慬溃灯牴畮楴楥?虑?瑨牥慴?潦瑨?獣楥湴楦楣虑?瑥舍汤汯杩捡?楮汤痴莹潮?桥慲莹捬?敳瑡扬楳桥?瑨?灲潭潴楯?潦獣楥闵?虑?瑥舍汤汯杹楮汤痴莹潮獴牡瑥杹惯捯牤楮?琅瑨?惯瑵慬獩瑵慴楯?潦瑨?慵琅浯扩汥楮摵獴特潦?1 桵?灲潶楮捥玣?1?1?1?1?南占?睯牤玣?畴潭潢楬?楮摵獴特?獣楥湴楦楣虑?瑥舍汤汯杩捡?楮汤痴莹潮?南占虑慬
8、祳楳?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?南占?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?1?瘭沺?昱?潹?楲噡汵断?剥汥痴湴?掣?周敯牥莹?症獴楧慴楯湛婝?啮楶敲獩瑹潦?扥牴憡?卒亣?嬲?1?1?1?1?1?削?1?瓎?1?囎?1?1?1?1?1?1?1?椬璵?1?1?1?1?1? 昴?1?1?1?1?1?1?1? 氨?1?
