公允价值对会计基本理论的冲击之认识（Understanding the impact of fair value on the basic theory of accounting.）.docVIP

公允价值对会计基本理论的冲击之认识（Understanding the impact of fair value on the basic theory of accounting.） The recognition of the impact of fair value on the basic theory of accounting 04-08 [Abstract] the author believes that the formulation of fair value is called fair price, which should be regarded as a measurement concept rather than as a measurement attribute. The fair value has impacted the existing accounting confirmation and measurement basis, and has brought the real influence to the financial analysis. Accounting system can only accommodate fair value, prevent excessive evaluation, pay special attention to the abuse of fair value of the possible consequences of the control. [Key words] fair value; decision usefulness view; concept of management responsibility view; conceptual framework In 2007, the fair value became the biggest highlight in the new accounting standards system. Fair value refers to the amount of an exchange of assets or the amount of debt paid by a party who is familiar with the situation in a fair transaction. Fair value is reflected in specific criteria such as trading financial instruments, investment real estate and non monetary transactions. The adoption and application of fair value have had a great impact on the basic theory of accounting. How to recognize this impact is related to the status and function of accounting, and how to correctly understand the accounting information. The author intends to explain this problem. I. understanding of fair value In the new accounting standards system, fair value is put forward as an accounting measurement attribute, which is tied with historical cost, replacement cost, net realizable value and present value. In this regard, the academic community has several different views. First, the author thinks that fair value is not an independent accounting measurement attribute, but a concept shared by all accounting measurement attributes. The historical cost is the fair value of assets purchased or liabilities oc