上市公司公允价值运用分析.pdf

Abstract Abstract Fora historicalcosthavebeentheessentialattributein time，the long withthe ofsocial accountingmeasurements，but development lotsofnewtradeandtransactionscome iSdifficult to forth．it forhistoricalcost thesituation of information cope、)l，itll gradually．Toke印thequalityaccounting the institutionstomeasurealltheitemsfair useful，allstandard—makingtry by therearelotsofdi伍cultiesand value．Although resistances．theresearchonfair valueis the 1 fairvaluehasbecomethefocusof progressing．Since990s，the international therearealso debatesat research,but is accounting many present,it notunifiedinfairvalue’S understanding． inthe environmentofinnovationofmarketand Nowadays finance，especially the transactionofderivativesmademehistoricalcost valuehas useless．fair becomethe relevantmeasurementattribute．The only useoffairvalueisalsoakey thatwe closeto step get intemationalization．Lotsofresearchesshowthatthefair value an rolein the of playsimportantimproving information, qualityaccounting international of standardsin promoting convergenceaccounting Chin