公允价值对财务报表的影响.doc

PAGE 公允价值对财务报表的影响 摘要 自20世纪以来，公允价值会计一直都是个热点问题。公允价值在我国的运用经历曲折，从引入、回避到使用，直到 2006 年我国在颁布的会计准则中明确提出将公允价值作为会计计量属性，在具体的会计准则中都不同程度地对这一计量属性进行了运用。然而，2008 年初，由美国次贷危机引起的金融危机严重阻碍了全球经济的发展，同时它导致了一个关于公允价值会计的优缺点的激烈争论。这一争论给公允价值的发展和努力把公允价值延伸到其他领域的标准制定者带来非常大的挑战。本文首先回顾了国内外学者对公允价值的相关研究，探讨了公允价值从产生到实践应用的历史必然性；接着阐述了公允价值与其它计量属性的关系以及其在我国的具体运用，在此基础上，分析了公允价值计量对财务报表的影响，进一步详细叙述了公允价值计量对其财务状况的影响，然后提出相关的完善建议。 关键词：财务报表；周期效应；计量属性；公允价值 THE RESEARCH ON THE APPLICATION OF FAIR VALUE IN FINANCIAL STATEMENTS ABSTRACT Since the end of 20th century, the accounting social has been the FVA as an important hot issue. The use of the FVA of our experienced twists and turns, form the introduction to evade and then use until 2006, FVA issued by our country made ??it clear as to the fair value accounting measurement attributes specific accounting standards are different degrees of this measurement attributes were using. However in early 2008, by the U.S. subprime crisis -induced global financial crisis has seriously hampered the economic development, and has led to a vigorous debate about the pros and cons of FVA. This debate presents a major challenge for FVA going forward and standard setters’ push to extend FVA into other areas. This paper first reviews the research scholars of fair value , the fair value discussed the historical inevitability from generation to practical application ; then describes the relationship between the FVA and other measurement attributes as well as its concrete application in our country , on the basis of analyze the effect on the financial statements at fair value , and further described in detail the impact of the fair value of its financial position , and then make relevant recommendations to improve . Key Words: Financial Statement; Cyclical Effects; Measurement Attributes Fair Value; 目录 1 绪论1 1.1 研究背景1 1.2 研究意义1 1.3 国内外研究状况2 1.4 研究方法2 1.5 研究内容3 2 公允价值的相关理论4 2.1 公允价值的内涵4 2.2 公允价值与其它计量属性的对比4 3 公允价值对财务报表的影响7 3.1 公允价值对资产负债表的影响7 3.1.1 金融资产7 3.1.2 对长期股权投资8 3.1.3 投资性房地产8 3.