正确理解和运用公允价值变动损益,对于财务工作者非常重要,所以在账务处理时把握好几个关键时间点。本文针对公允价值变动损益在不同情况下如何进行账务处理及存在的问题加以分析与论证,并提出合理化的建议。 Correct understanding and application of changes in fair value gains and losses, for financial workers is very important, so the account processing grasp several key points in time. In this paper, we analyze and demonstrate how to deal with the accounting problems and the existing problems in different circumstances according to the changes of fair value, and put forward the suggestions of rationalization.