公允价值的利与弊.docVIP

试论上市公司使用公允价值的利与弊 【摘要】 对公允价值的解释，各个国家不尽相同，但其内涵大致相同，即在一项公平交易中，由熟悉情况并自愿交易的双方，将一项资产进行交换或将一项负债进行结算的金额。从含义的核心可见，公允价值是对市场信息的反馈，是对信息过去、现在、将来的动态体现；交易双方平等、自愿、熟悉情况是前提，并立足于实时交易。On the use of fair value of listed companies the advantages and disadvantages [Abstract] The interpretation of fair value, every country is different, but roughly the same connotation, that is a fair deal, the transaction between knowledgeable, willing parties, the exchange of an asset or a liability to the amount of settlement . Can be seen from the core meaning of the fair value of the feedback of market information is the information in the past, present and future dynamic expression; transaction sides equal, voluntary, familiar with the situation is the prerequisite, and based on real-time transactions. This article from the fair value of the theoretical basis and the meaning and characteristics as a starting point of the fair value of listed companies to use the advantages and disadvantages. The relevance of fair value than historical cost and provide better than the historical cost basis and fair value of the transaction and the formation of parties to the transaction can be assumed. Conducive to using the fair value of listed companies on capital preservation, is conducive to the measurement of financial instruments to solve problems and improve the relevance of enterprise information, help meet the information needs of decision makers, the ratio more in line with the principles of accounting. Meanwhile, the introduction of fair value of the operating performance of listed companies will make significant volatility may also become a tool for companies gloss over the report, provides a huge space for the earnings manipulation, the company making the distribution of profits more difficult. Therefore, the use of fair value for listed companies and choose the joint efforts of parties need to reach a reasonable result specification. [Key words] Advantages and Disadvantages of the fair value of the me