公允价值应用过程中存在的问题及对策（Problems and Countermeasures in the application of fair value）.docVIP

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公允价值应用过程中存在的问题及对策（Problems and Countermeasures in the application of fair value）.doc

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公允价值应用过程中存在的问题及对策（Problems and Countermeasures in the application of fair value）

公允价值应用过程中存在的问题及对策（Problems and Countermeasures in the application of fair value） Problems and Countermeasures in the application of fair value 2010-12-9 11:17, Tang Yulan [Abstract] this paper analyzes the use of fair value situation, pointed out that Chinas accounting standards system in theory to explore the use of fair value and the actual operation there are still many problems, and puts forward some countermeasures to further improve the application of fair value. [Key words] fair value; accounting standards; problems; Countermeasures Chinas new accounting standards (hereinafter referred to as the new guidelines) part of the use of fair value measurement attributes, but the fair value of the new guidelines in the application should be very cautious. Compared with the international financial reporting standards, Chinas new standards system in determining the application of fair value, taking full account of Chinas national conditions, made a prudent improvement. The use of fair value must meet certain preconditions, that is, fair value should be reliably measured. Enterprise accounting standards - basic standards emphasize that enterprises should generally adopt historical cost, and only when the amount of accounting elements can be obtained and reliably measured can the non historical cost measurement attribute be adopted. First, the current application of fair value in China At present, China mainly adopts the measurement attribute of fair value in financial instruments, investment real estate, non controlled corporate mergers, debt restructuring and non monetary asset exchange. In addition. The use of conditions is strictly limited in the specific criteria for the use of fair value. At present, Chinas application of fair value is mainly reflected in the following aspects: (1) the application of fair value in the investment real estate standards of our country New standards: enterprise shall, on the date of the balance sheet through the cost pattern of real es