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一、公允价值在实际运用中的利弊我国以及国际会计准则制定者一直在加强对公允价值计量的研究与运用,那么推广运用公允价值计量究竟有哪些好处呢?笔者认为有以下几点。首先,公允价值的计量符合会计配比原则的要求。目前,收入与费用、成本在计量单位方面是配比的,都是采用货币计量,但是在计量属性方面却不配比,收入是按照市价计量,而成本费用却是按照历史成本计价。由此可以看出,为了使会计核算符合完全意义下的配比原则,就有必要在会计核算中推行公允价值计量(于未然王瑞,2005)。
First, the pros and cons of the fair value in actual use China and the international accounting standards makers have been strengthening the study and application of fair value measurement, then the promotion of the use of fair value measurement What are the benefits? I think the following points. First of all, the fair value measurement in line with the principle of accounting matching requirements. At present, income, costs and costs are proportioned in terms of units of measurement. All of them are measured in monetary terms but not in terms of measurement. Income is measured at market prices and costs are measured at historical cost. From this it can be seen that in order to make accounting in line with the principle of matching in the full sense, it is necessary to promote fair value measurement in accounting (Wang Rui, 2005).