浅谈公允价值计量属性与物价变动会计（Discussion on the measurement attribute of fair value and price change accounting）.docVIP

下载本文档

7
0
约1.47万字
约 11页
2017-08-02 发布于河南
举报
版权申诉

浅谈公允价值计量属性与物价变动会计（Discussion on the measurement attribute of fair value and price change accounting）.doc

1、原创力文档（book118）网站文档一经付费（服务费），不意味着购买了该文档的版权，仅供个人/单位学习、研究之用，不得用于商业用途，未经授权，严禁复制、发行、汇编、翻译或者网络传播等，侵权必究。。
2、本站所有内容均由合作方或网友上传，本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺！文档内容仅供研究参考，付费前请自行鉴别。如您付费，意味着您自己接受本站规则且自行承担风险，本站不退款、不进行额外附加服务；查看《如何避免下载的几个坑》。如果您已付费下载过本站文档，您可以点击这里二次下载。
3、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等，请点击“版权申诉”（推荐），也可以打举报电话：400-050-0827(电话支持时间：9:00-18:30)。
4、该文档为VIP文档，如果想要下载，成为VIP会员后，下载免费。
5、成为VIP后，下载本文档将扣除1次下载权益。下载后，不支持退款、换文档。如有疑问请联系我们。
6、成为VIP后，您将拥有八大权益，权益包括：VIP文档下载权益、阅读免打扰、文档格式转换、高级专利检索、专属身份标志、高级客服、多端互通、版权登记。
7、VIP文档为合作方或网友上传，每下载1次，网站将根据用户上传文档的质量评分、类型等，对文档贡献者给予高额补贴、流量扶持。如果你也想贡献VIP文档。上传文档

浅谈公允价值计量属性与物价变动会计（Discussion on the measurement attribute of fair value and price change accounting） Discussion on the measurement attribute of fair value and price change accounting 2011-2-22 15:50, Lin Jiao, Li Bingkuan In the new enterprise accounting standards, the re introduction of the fair value measurement attribute has its certain rationality. For example, fair value can reflect the impact of price changes on asset measurements at a given time, thereby affecting the amount of statements on the balance sheet date. The purpose of price change accounting is to reflect and eliminate the influence of price changes on accounting information. Therefore, there is a close relationship between the attributes of fair value measurement and price changes. This paper briefly discusses the influence of fair value, a new measurement attribute, on price change accounting. [Key words] fair value; price change accounting; accounting model In February 15, 2006, the accounting department of the Ministry of Finance promulgated the enterprise accounting standards, 38 new standards, 17 of which involve fair value. The promulgation of the new guidelines clearly shows that the measurement of fair value in our country has taken a widely used attitude, widely use of fair value is an important symbol of Chinas accounting standards and international accounting standards. First, the fair value measurement attributes related theory (I) definition of fair value Both FASB and IASB define fair value, and the latest definition is reflected in one of FASBs draft fair value measurements. In the draft, fair value is defined as the price of assets or liabilities used in current transactions between parties who are informed, unrelated, or willing to trade. The objective of measuring fair value is to estimate the price of an asset or liability when there is no real transaction. In the enterprise accounting standards of China, fair value is defined as fair value, which refers to the amount of volunt