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当前会计理论体系的关注焦点是公允价值,但是当历史成本计算和公允价值形成比较时,公允价值的认可度便受到了质疑,在公允价值的考量标准和具体操作方面也没有统一的范例。公允价值在金融危机的情况下为会计理论带来了更多的反思,并且形成了一套全新的公允价值理论体系,对会计准则的实践影响同样十分巨大。本文将立足金融危机背景分析公允价值会计问题的理论面向,力求对公允价值的实践提供有益的指导借鉴。
At present, the focus of the accounting theory is fair value, but when the historical cost calculation and fair value formation are compared, the recognition of fair value has been questioned. There is no unified paradigm regarding the criteria and specific operation of fair value. In the financial crisis, fair value brings more reflection on accounting theory and forms a brand new theory system of fair value, which also exerts great influence on the practice of accounting standards. Based on the background of the financial crisis, this article analyzes the theoretical aspects of fair value accounting and tries hard to provide useful guidance for the practice of fair value.