上市公司运用公允价值计量的案例分析.docxVIP

上市公司运用公允价值计量的案例分析 ［扌商要］随着经济的发展，越来越多的新经济业务击现，以历史成木计量为基础的会计计量 模式，难以准确适用新经济环境的要求，国际会计职业界在70年代起，对于公允价值进行 相关研究，并作为一种新的计量模式引入会计准则。我国2007施行的企业会计准则也引入 了公允价值计量。这种计量模式对上市公司资产和损益的反映产牛了一定的影响。木文公允 价值含义讨论入手，分析相关理论问题，并以中国平安为例，展开公允价值运用对其影响进 行分析研究。最后对于如何完善公允价值计量模式进行了探讨。 ［关键字］公允价值计量模式 上市公司 案例分析 Analysis of the use of fair value measurement in the case of listing Corporation [Abstract] With more and more new economy businesses, in particular the emerge nee of financial instruments measured at historical cost basis of accounting measurement model has become increasingly unsuited to the requirements of the development, the introduction of fair value accounting system is the inevitable economic development. Since the 1990s, the international accounting profession, the profession and the government is committed to the research and application of fair value measurement and reporting issues in practice, the implementation of new accounting standards in 2007, which introduced a major breakthrough when measured at fair value? Because it is based on market prices, dynamic, reflecting the future value measurement model of fair value of assets or liabilities, the application performance of listed companies is bound to cause some fluctuations occur. This article aims to analyze the impact of fair value measurement model for Chinas listed companies accounting practices. This paper introduces the theory of fair value; then combined with China Ping case elaborated in the fair value of the use of new accounting standards system; On this basis, we analyze the impact of the fair value of the performance of listed compa nies to bring and con ducted a research. [Key word] Fair Value Measurement Model Listed Companies Case Analysis 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark4 \o Current Document 引言 1 HYPERLINK \l bookmark6 \o Current Document 一、 公允价值的涵义及产生回顾 1 HYPERLINK \l bookmark8 \o Current Document （一）美国公认会计原则对于公允价值的定义 1 HYPERLINK \l bookmark10 \o Current Document （-）国际会计理事会关于的公允价值定义 1 HYPERLI