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2006年2月15日财政部发布了新的企业会计准则体系。该准则体系的一大亮点是新准则体系在金融工具、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谨慎地采用了公允价值。公允价值许多问题尚处于研究之中,实务运用也处在探索阶段,许多实际问题很难把握。本文通过公允价值涵义,应用中的问题和应对措施对其应用模式进行初步探讨,以提高会计信息的相关性,更加真实地反映企业的经营成果,提高我国企业竞争力。
February 15, 2006 Ministry of Finance issued a new corporate accounting standards system. A highlight of the standardization system is that the new standard system has carefully adopted fair value in financial instruments, investment real estate, business combinations not under common control, debt restructuring and non-monetary transactions. Many problems of fair value are still under study, practical application is also in the exploratory stage, and many practical problems are difficult to grasp. This article through the fair value meaning, the application question and the countermeasure to its application pattern to carry on preliminary discussion, in order to improve the correlation of the accounting information, to more truly reflect the enterprise management achievement, enhance our country enterprise competition ability.