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从2007年1月1日起,既符合我国经济发展状况又与国际财务报告准则(IFRS)趋同的新企业会计准则体系在上市公司全面实施。与我国以前的会计准则相比,这套新准则体系的重大变化之一就是适度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采用了公允价值计量模式,改变了长期以来我国会计计量主要局限于历史成本的情况,适应了企业经营环境变化和业务发展需要,有助于提高企业会计信息的相关性。然而,“公允价值”计量属性的引入只是解决了在某些资产和负债的计量中,何时应当采用公允价值的问题,但要求或允许采用公允价值后,如何计量公允价值却仍然没有得到完全解决。本文拟在更深一步了解公允价值涵义的基础上,强调公允价值计量的理论基础并试图解决公允价值的计价方法及其完善的途径。
From January 1, 2007 onwards, the new accounting system for corporate accounting that meets both the economic development of our country and convergence with International Financial Reporting Standards (IFRSs) will be fully implemented in listed companies. Compared with the previous accounting standards in our country, one of the major changes in the new standardization system is the fair introduction of fair value measurement. Financial instruments, investment real estate, business combinations not under common control, debt restructuring and non-monetary Trading and other aspects of the use of a fair value measurement mode, changing the long-standing accounting measurement in China is mainly limited to the historical cost of the situation, to adapt to the business environment changes and business development needs, help to improve the relevance of accounting information. However, the introduction of the “fair value” measurement attribute only solves the problem of when the fair value should be adopted in the measurement of certain assets and liabilities. However, after the fair value is required or permitted, how to measure the fair value still does not exist Be completely resolved. Based on a deeper understanding of the meaning of fair value, this paper emphasizes the theoretical basis of fair value measurement and attempts to solve the valuation method of fair value and its perfecting approach.