公允价值运用国内外比较应用分析.docVIP

目录 第1章 绪论 1.1研究的背景和意义 1.1.1研究背景 1.2.2研究意义 1.2 国内外相关研究综述 1.2.1国外相关研究综述 1.2.2国内相关研究综述 第2章 公允价值定义国际比较 2．1公允价值的含义 2．2公允价值定义的比较分析 2．3我国公允价值定义的理论缺陷 2．4美国公允价值定义发展进程对我国的借鉴 第3章公允价值应用的市场条件 3．1公允价值的市场条件 3．2我国应用公允价值的现实条件 第4章公允价值应用的国际比较 4.1国际会计准则中公允价值的应用 4.2美国财务会计准则中公允价值的应用 4.3我国会计准则中公允价值的应用 第5章公允价值在我国应用的几点建议 5．1完善公允价值应用的市场条件 5．2加强公允价值理论研究，建立公允价值计量准则 5．3完善上市公司公允价值信息披露制度 5．4加强审计的配套建设 5．5加强从业人员的职业判断能力和专业水平 摘要 Since the concrete accounting standard of the peoples republic of china appeared firstly in 1997，fair value became an accounting issue attracted much attention．However, compared with the brisk study and application of fair value of the west countries，current fair value study of our country is still limited within the academic circle，much introduction was made to foreign theories，deep study of the issues was very little．The application of fair value in our country has experienced ups and down. The fair value is a hot and difficult issue in Our country currently, it also a controversial issue in foreign countries. Actually, we don’t have the suitable soil for the fair value，the re—use of fair value is just because of our rapid economic development．Nowadays，international cooperation has been continuous strengthened，financial instruments are emerging in multitude．Our country’s accounting standards have to adapt to international accounting standards. In such circumstances，there will be a lot of problems appear during the period of fair value application．Therefore，it is necessary for US to research the international application of fair value．Then improving the theoretical research of Our fair value， and providing guidance for the practice of fair value． This thesis makes a deep theoretical research on the basic theories of fair value，difficult issues of fair value and market conditions of fair value through the comprehensive way of induction and comparative analysis．Using a standardized methodology，this paper which analyses the impact to the application of fair value