[浅析公允价值在会计中的应用.doc

浅析公允价值在会计中的应用 中文摘要:随着社会经济的发展不断完善，公允价值由于它较强的相关性及能够适应不断出现的新情况等优越性，逐渐被认可，其应用也随着市场经济制度和其他经济法律制度的完善而完善，我国于颁布准则，并于年月日开始正式在上市公司实行。顺应了经济发展的潮流。。Abstract:With the deepening of reform and opening up and the gradual improvement of the economic system in the market in China, Fair value because of its strong correlation and able to adapt to new situations and other advantages, have been gradually recognized, Their application along with the market economic system and other sound and perfect the legal system, Chinas Ministry of Finance on February 15, 2006 issued new guidelines explicitly attribute the introduction of fair value in financial instruments, investment property, not a business combination under common control, debt restructuring and non-monetary transactions and are The fair value measurement, and in January 1, 2007 began formal implementation of the listed companies. Changes in the new accounting standards on the accounting profession is undoubtedly a great good news, reflecting the accounting policies of line with international standards, and promote improvement and development of the industry, but also conforms to Chinas economic development trend. In this paper, the meaning of fair value, under the new guidelines in various application specific criteria used in the accounting profession and its significance were discussed in detail and so on, and found a fair value measurement in accounting practice resulting Problems and deficiencies, and through them one by one analysis and research, has put forward a reasonable and effective solutions, but also Probe fair value measurement applications in the accounting industrys future development prospects. 朗读 显示对应的拉丁字符的拼音 ? 字典 - 查看字典详细内容 朗读 显示对应的拉丁字符的拼音 ? 字典 - 查看字典详细内容 Key?words: Fair value Accounting StandardsApplication QuestionCountermeasure Development 前 言 公允价值计量在近十几年来一直是国际会计理论前沿一个极富挑战性的热点和难点问题。由于公允价值计量能够为投资者提供与现实高度相关的信息，从而帮助投资者作出正确的决策，目前已经成为发达国家公认的会计计量属性之一。我国对公允价值的应用经历了“先用后弃，禁而又用”的反复阶段，财政部于