毕业论文：公允价值会计的利弊探讨论文（课程设计）.docVIP

公允价值会计的利弊探讨 摘要 由于我国市场经济体制尚不健全，相关市场还不成熟，公允价值的使用必然会带来诸多问题：美国的次贷危机以及“两房”危机更多地暴露出其深层次的经济矛盾，也使公允价值计量在实践中陷入尴尬的境地。比如，公允价值计量难以确保可靠性，价格变动频繁，从而可能成为调节利润的工具。另外，公允价值计量的实际操作难度较大，涉及许多经济环节。 本文从分析公允价值运用情况进手，指出我国会计准则体系在对公允价值运用的理论探讨和实际操纵方面还存在诸多问题，并就进一步完善公允价值的应用提出了相关对策。关键词：公允价值；会计准则；问题；对策 论文类型：应用研究型 Advantages and disadvantages of fair value accounting Fair Value Measurements 1 In February 2006 the International Accounting Standards Board (IASB) and the US Financial Accounting Standards Board (FASB) published a Memorandum of Understanding reaffirming their commitment to the convergence of US generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRSs) and to their shared objective of developing high quality, common accounting standards for use in the world’s capital markets. The convergence work ts deliberations. As the first stage of its project, the IASB is publishing in this discussion paper its preliminary views on the principal issues contained in SFAS 157. 3 The IASB plans to hold round-table meetings on this discussion paper in conjunction with the development of an exposure draft. Please indicate in your response to this Invitation to Comment if you are interested in taking part in a round-table meeting. Please note that, because of timing and space constraints, not all of those indicating an interest may be able to take part. 4 The IASB will consider responses to this Invitation to Comment and the related round-table discussions in developing an exposure draft of an IFRS on fair value measurement. The exposure draft will be prepared specifically for application to IFRSs. Although provisions of SFAS 157 may be used in the preparation of an exposure draft, they may be reworded or altered to be consistent with other IFRSs and to reflect the decisions of the IASB. The IASB plans to publish an exposure draft by early 2008. 5 In November 2005 the IASB published for comment a discussion paper, Measurement Bases for Financial Ac