公允价值计量对盈余管理的影响（The influence of fair value measurement on Earnings Management）.docVIP

公允价值计量对盈余管理的影响（The influence of fair value measurement on Earnings Management） [Abstract] The introduction of fair value is a bright spot in the new accounting standards of Enterprises promulgated and implemented in 2006. This paper summarized the basis of fair value and earnings management, further analysis of the impact of fair value on earnings management, and puts forward the corresponding countermeasures for the possible problems in the process. Fair value; earnings management; new accounting standards The use of fair value measurement attribute is mainly reflected in the exchange of non monetary assets, debt restructuring, real estate investment, biological assets, share payment, financial instruments recognition and measurement and other specific criteria. The introduction of fair value measurement model not only improves the relevance of accounting information decision-making, but also provides space for enterprise earnings management. (I) summary of fair value According to the new guidelines, fair value refers to the amount of the exchange of assets or the amount of debt paid by the parties who are familiar with the transaction in a fair transaction. To determine the practice of fair value can be carried out according to the following principles: if the assets (or liabilities, the same below) there is an active market, you can press the asset in the market offer activity to determine the fair value of the asset; if there is no active market, the fair value can refer to the presence of other active assets the market in the market price is determined with essentially the same; if the above two conditions are not satisfied, then the fair value of the asset can be determined using valuation techniques. Compared with the historical cost fair value are mainly the following points: from static measurement to dynamic measurement, the dynamic is realized through the confirmation of gains and losses caused by market fluctuations; and weakening of the principle of pru