公允价值计量的应用问题分析会计学专业论文.docxVIP

重 庆 重 庆 大学 硕 十 学位 论 文 英 文 摘 要 A B S T R A C T W ith th e d e v e lo P m e n t o f th e e e o n o m ie ，it 15 a e h a lle n g e fo r o rig in a l e o st w h ie h e an ’t m ate h th e a e e o u n tin g re P o rt u se rs ’re q u ire m e nis . In th e n e w a e e o u n tin g stan d ard s w h ie h issu e d in 2 0 0 6 ，fair v a lu e m e a su re m e n t h a s b e e n u se d in th e a e e o un tin g e a le u latio n . It 15 n o t o n ly in a e e o rd a n e e w ith th e m a in stre am o f th e In te m atio n a l a e c o u n tln g d e v e lo P m e ni ， b u t a lso fit to th e e e o n o m ie s . In th is P aP e r，w e lo o k b a e k th e fair v a lu e d e v e lo P m e n t in C h in a an d in tro d u e e h o w to u se it in n e w a e e o u niin g sta n d ard . T a k e th e “R e a l P ro P e rty In v e stm e n t，，，“F in an e ia l In stru m e n ts，， a s e x am P le s， w e d ise u ss th e fair v a lu e im P a e ts o n th e fin a n e ia l an d m an a g e m e n t P e rfo rm an e e . T h is P ap e r sta rts w ith th e th e o re tie a l an a ly sis ran g in g fro m th e sy ste m a tie in tro d u e tio n o f e o n e e P ts an d e h ara e te rs o f fair v a lu e an d th e n e e e ssity o f fair v a lu e m e a su re m e n t an d e aP ari so n w ith m e a su re m e n t att rib u te s to o v e ra ll v ie w s o f su P P o rtin g a n d d o u b tin g th e ap P lie atio n o f th e fair v a lu e . A fte r th e retro sP e e t o f th e h isto ry o f aP P lie atio n in C h in a ，in e h aP te r fo u r an d e h aP te r fiv e ，th e P ap e r in te n d s to re sP e e tiv e ly an a ly z e th e ap P lic atio n s in re a l P ro P e rty in v e stm e n ts an d fin an e ia l to o ls . B y th e c a se o f B a iyU n S h an an d P in g A n ，e h in a ，it fo e u se s o n th e fea sib ility o f ap P lie atio n o f fair v a lu e in C h in a an d im P a cts o n fin an c ia l re P o rts. In th e la