我国公允价值运用的难点剖析及解决对策（Analysis of the difficulties in the application of fair value in China and Countermeasures）.docVIP

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我国公允价值运用的难点剖析及解决对策（Analysis of the difficulties in the application of fair value in China and Countermeasures）.doc

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我国公允价值运用的难点剖析及解决对策（Analysis of the difficulties in the application of fair value in China and Countermeasures）

我国公允价值运用的难点剖析及解决对策（Analysis of the difficulties in the application of fair value in China and Countermeasures） Analysis of the difficulties in the application of fair value in China and Countermeasures 2010-12-8 13:45, Zhang Lingyan [Abstract] the fair value measurement standards are difficult in practice, especially for the financial crisis. Based on the analysis of the difficulties in the application of fair value, this paper puts forward some countermeasures to promote fair value. [Key words] fair value; active market; market environment A large number of foreign literatures show that fair value measurement is the direction of international accounting development. Chinas re introduction of fair value measurement model shows the convergence with international accounting. Through the analysis of the difficulties of fair value application in China, this paper puts forward the countermeasures to gradually promote the application of fair value at this stage. I. Analysis of the difficulties of fair value application in China Due to the provisions of fair value in Chinas new accounting standards is quite fragmented, it will re sort, direct or indirect measurement of fair value statements included in the statistics, relates to the fair value measurement standards have as many as 21, but in the practical application of the new accounting standards will be the fair value of a certain degree of difficulty in the practical operation. (1) the fair value of the fair value is difficult to ascertain A method of determining fair value in the new accounting standards are two: there is an active market, with the quotations in the active market for determining fair value; there is no active market, the fair value shall be determined using valuation techniques. For the first, if there is an active market, the active market transactions whether has the reference value should be considered by the measurement of assets or liabilities and reference of the similar degree, the transaction