公允价值在新会计准则中应用的探讨.docVIP

公允价值在新会计准则中应用的探讨 摘 要 关键字：公允价值 优越性 运用 存在问题 完善对策 The Application of Fair Value in the New Accounting Standards Major: Accounting Student: Yahui Huang Supervisor: Jian Wang ABSTRACT With the rapid development of China, historical cost measurement is becoming harder to meet the demand of accounting measurement, and then the fair value model come in sight. At this time, the measurement model of fair value comes into our vision. This paper researches the fair value in China under the new accounting standards, including its application situation, problems and improving policies. Firstly, this paper shows the background and significance of the research, and then reviews the emergence, development and application of fair value in international, the United States and China. For comparison with the historical cost which explains the features and advantages of fair value. Secondly, we analysis representative of several specific aspects which are provided use the fair value in the new accounting standards. By quoting examples in the paper, we find the using methods of fair value in specific accountings. Thirdly, we discuss the major problems about using fair value and put forward some corresponding specific improving policies to make the fair value get a better used in real accounting. At last, this paper prospects the application of the fair value of future in china. Key words: Fair Value Advantages Application Problems Countermeasures 目 录 1导论 1.1选题背景和研究意义 1.2研究内容 1.3公允价值在国际上的发展历史 1.4公允价值在我国的发展历程 1.4.1公允价值首次应用 1.4.2公允价值用而又弃 1.4.3重新引入公允价值 2公允价值应用的相关基础理论 2.1公允价值的概念 2.1.1 FASB对公允价值的定义 2.1.2 IASB对公允价值的定义 2.1.3我国关于公允价值的定义 2.2公允价值相较于历史成本的特性 2.2.1形成公允价值的交易和交易双方是可以假设的 2.2.2相关性优于历史成本 2.2.3公允价值计量比历史成本计量提供了更好的基础 3新会计准则中公允价值计量的优越性 3.1适应金融创新的需要 3.2使会计收益更加真实、全面 3.3有利于企业的资本保全 3.4更加符合配比原则的要求 3.5提高信息的决策有用性 4公允价值在我国新会计准则中的运用分析 4.1公允价值在投资性房地产准则中的运用 4.2公允价值在债务重组准则中的运用 4.3公允价值在非货币性资产交换准则中的运用 4.4公允价值在金融工具方面的运用 4.5公允价值在企业合并准则中的运用 5新会计准则中公允价值