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近年来,随着社会经济的快速发展,对公允价值的分析与研究,已经超越了对其在现代财会领域应用合理性的分析与讨论,主要焦点集中在了技术操作层面上。实践中可以看到,当前世界各国会计准则计划都明确以公允价值计量为主导的重要地位,而且正在向非金融工具领域扩展。相信在未来的发展过程中,公允价值将会全面取代成本计量形式,成为现代会计计量的发展趋势。本文将对新会计准则下的公允价值内容、特征以及存在着的主要问题进行分析,并在此基础上就其应用实践谈一下自己的认识和体验,以供参考。
In recent years, with the rapid development of social economy, the analysis and research of fair value has surpassed the analysis and discussion of its application rationality in the field of modern finance and accounting. The main focus is on the technical operation level. In practice, we can see that the current accounting standards in various countries in the world clearly define the fair value accounting as the dominant position, and are expanding to non-financial instruments. I believe in the future development process, the fair value will be a full replacement of cost measurement, a modern trend of accounting measurement. This article will analyze the fair value of the new accounting standards under the content, characteristics and the existence of the main problems are analyzed, and on the basis of its practical application about their own understanding and experience for reference.