浅析公允价值在会计中的应用.docVIP

浅析公允价值在会计中的使用 中文摘要:随着我国社会主义市场经济的改革和发展不断完善，公允价值由于它较强的相关性及能够适应不断出现的新情况等优越性，逐渐被认可，其使用也随着市场经济制度和其他经济法律制度的完善而完善，我国财政部于2006年2月15日颁布的会计准则，明确引入了公允价值计量属性, 在金融工具、投资性房地产、非共同控制下的企业合并、债务重组和非货币性交易等方面均采用公允价值计量,并于2007年1月1日开始正式在上市公司实行。现行会计准则的变化无疑对会计行业是一大利好消息,体现了我国会计政策逐渐和国际接轨,促进了 本文就公允价值计量的涵义，在此现行准则下各个具体准则中的使用情况以及其使用于会计行业的重要意义等方面作了详细地论述,并发现了公允价值计量在会计实际使用中所产生的问题及不足,并通过逐一地分析和研究,具有针对性地提出了合理有效的解决方案, 也浅探了公允价值计量在会计行业使用的未来发展前景。 关键词：公允价值 现行会计准则 使用 问题及对策 发展 Abstract:With the deepening of reform and opening up and the gradual improvement of the economic system in the market in China, Fair value because of its strong correlation and able to adapt to new situations and other advantages, have been gradually recognized, Their application along with the market economic system and other sound and perfect the legal system, Chinas Ministry of Finance on February 15, 2006 issued new guidelines explicitly attribute the introduction of fair value in financial instruments, investment property, not a business combination under common control, debt restructuring and non-monetary transactions and are The fair value measurement, and in January 1, 2007 began formal implementation of the listed companies. Changes in the new accounting standards on the accounting profession is undoubtedly a great good news, reflecting the accounting policies of line with international standards, and promote improvement and development of the industry, but also conforms to Chinas economic development trend. In this paper, the meaning of fair value, under the new guidelines in various application specific criteria used in the accounting profession and its significance were discussed in detail and so on, and found a fair value measurement in accounting practice resulting Problems and deficiencies, and through them one by one analysis and research, has put forward a reasonable and effective solutions, but also Probe fair value measurement applications in the accounting industrys future development prospects. Key?wor