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2006年2月,财政部颁发的新会计准则中,全面引入了公允价值的计量属性,由此业内展开了一场激烈的讨论。本文通过对我国公允价值现状的分析,提出了公允价值运用的理论基础及现实意义,确定公允价值的方法并对新会计准则下公允价值在我国的运用进行了分析。那么公允价值是否适应我国的实际情况及如何尽量客观的对公允价值进行计量,就成为现实中急待解决的问题,本文试就以上问题做了深入浅出的分析。
In February 2006, the Ministry of Finance issued the new accounting standards, the full introduction of the measurement of the fair value of the property, which started a heated discussion in the industry. Based on the analysis of the current situation of fair value in our country, this paper puts forward the theoretical basis and practical significance of fair value application, the method of determining fair value and the application of fair value in our country according to the new accounting standards. Whether the fair value adapts to the actual situation in our country and how to measure the fair value as objectively as possible becomes a problem to be solved urgently in reality. This paper tries to analyze the above problems in simple terms.