公允价值被停用的原因
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我国曾在1998年颁布的“非货币性资产交易”、“债务重组”等会计准则中最早引入公允价值，后因实际操作中出现很多公司滥用公允价值操纵利润的情况，结果在2001年修订后的会计准则中被取消.
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