Jane的论文解读概要.docVIP

本科生毕业论文（设计） 2014 年月日 作者声明 本毕业论文（设计）是在导师的指导下由本人独立撰写完成的，没有剽窃、抄袭、造假等违反道德、学术规范和其他侵权行为。对本论文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。因本毕业论文（设计）引起的法律结果完全由本人承担。 毕业论文（设计）成果归中南财经政法大学所有。 特此声明。  关于公允价值计量问题的研究 Study on the fair value measurement 2014 年 月日在国外和国内的会计准则中都得到了广泛应用。自1997年起,公允价值在我国大致经历了开始引入、禁用和重新使用个阶段。然而,2007年爆发的金融危机使世界经济遭遇了前所未有的寒冬，在此轮金融危机中被某些金融机构指责为加剧经济动荡的“帮凶”。在此背景下,FASB与IASB纷纷补充和完善了公允价值计量准则,逐步规范了公允价值计量属性的运用。自2005年起,历经6年艰苦探讨研究,2011年5月,IASB联合FASB终于发布了公允价值计量准则IFRS13,表明了他们对公允价值计量推进和规范的决心。不同,我国现行会计准则只是适度和有条件的将公允价值应用于某些具体的会计要素,且对其在实务中的运用只给出了原则性的规定,并没有给出如何确定公允价值的详细指南,这就导致实务应用中会存在较大困难,如利润操纵问题、可操作性问题等。 鉴于这些原因,对如何运用公允价值计量的探讨研究对于发展和完善我国的会计理论意义重大。 本文通过对公允价值计量问题分析,阐述了公允价值 关键词：金融危机；公允价值计量； Abstract The fair value as a measurement attribute, in foreign and domestic accounting standards have been widely used. Since 1997, the fair value in our country has undergone some changes, the disabled and to begin to introduce the use of three stages. However, in 2007 the outbreak of the financial crisis the world economy suffered an unprecedented winter, the fair value measurement attribute in this round of financial crisis is some financial institutions blamed for exacerbating the economic turmoil accomplice, is to stop using fair value measurement model, countries around the world to this controversy. Under this background, the FASB and IASB have complement and perfect the fair value measurement standards, gradually standardize the use of the fair value measurement attribute. Since 2005, after six years of hard study research, in May 2011, the IASB joint FASB finally released the fair value measurement standards IFRS13, shows their determination of fair value measurement to promote and standardize. And different from the former, in the existing accounting standards is moderate and conditional applying fair value to some specific accounting elements, and the application in practice is given only to its principle, and did not give a detailed g