公允价值对会计基本原则腾的影响.docVIP

编号（学号）： 公允价值对会计基本原则的影响 摘要：公允价值作为一种全新的计量方式，起源于20世纪80年代，随着资本市场的日益发达，金融工具及衍生工具的大量涌现，公允价值计量在国外已得到广泛的应用，并逐步成为国际会计的发展趋势。公允价值对会计基本原则的影响主要在于其与以往计量属性不同的内涵和理论基础。公允价值的交易假定性是对历史成本原则的最大挑战；公允价值体现的全面收益观拓展了实现原则的内涵；对收入和费用同时采用公允价值计量更加符合配比原则和谨慎性原则；公允价值“真实与公允”的本质满足了相关性原则、可靠性原则和可比性原则的要求。 关键词：公允价值，会计原则，会计信息质量 The fair value of the accounting basic principle effect Abstract： The fair value as a brand new measurement methods, originated in the1980 s, with the capital market increasingly developed, financial tools and derivatives required, fair value measurement in foreign countries has been widely applied, and gradually become the development trend of the international accounting. The fair value of the basic principles of accounting lies mainly in its influence and the previous measurement attributes of different connotation and theoretical basis. The fair value of the assumption of trade is the biggest challenge the historical cost principle; The fair value of the overall income view expand the realization principle of content; For income and expenses and the fair value measurement more in line with the matching principle and prudence principle; Fair value true and fair meet the correlation between the essence of the principles, the principle of the principle of comparability and reliability requirements. Keywords: fair value, accounting principle ,accounting information quality 第 I 页 共 I 页 目录 TOC \o 1-3 \h \u HYPERLINK \l _Toc15478 1.引言 1 HYPERLINK \l _Toc8807 2.公允价值的概述 1 HYPERLINK \l _Toc23877 2.1 公允价值的定义 1 HYPERLINK \l _Toc23945 2.2 公允价值的应用主要体现在 1 HYPERLINK \l _Toc9557 3.公允价值对会计要素确认、计量方面的原则的影响 2 HYPERLINK \l _Toc8854 3.1 挑战历史成本原则 2 HYPERLINK \l _Toc24979 3.2 拓展了实现原则的内涵 3 HYPERLINK \l _Toc8780 3.3 更好地遵循了配比原则 3 HYPERLINK \l _Toc16703 3.4 体现了谨慎性原则 3 HYPERLINK \l _Toc29311 4.公允价值对会计信息质量要求的原则的影响 4 HYPERLINK \l _Toc24617 4.1 会计的基本原则 4 HYPERLINK \l _Toc20442 4.2 公允价值更好地满足了相关性原则的要求 4 HYPERLINK \l _Toc24549 4.3 公允价值符合可靠性原则 5 HYPERLINK \l _Toc14041 5 .结语 6 HYPERL