论文部分内容阅读
新时期会计制度发生了较大变化,已经在传统会计基础上进行了改革和补充,尤其是公允价值方面,已经全面应用到企业实际发展中。从公允价值特点分析可知,公允价值既符合会计决策发展需求,同时也反映了我国市场的变化,体现了会计核算的意义。本文主要对新会计准则中公允价值对企业会计核算的影响进行分析,希望可以给相关人员提供借鉴,促进我国企业会计核算的发展。
In the new period, great changes have taken place in the accounting system, which has been reformed and supplemented on the basis of traditional accounting. In particular, in terms of fair value, it has been fully applied to the actual development of enterprises. According to the analysis of the fair value characteristics, the fair value not only meets the needs of the development of accounting decision-making, but also reflects the changes in China’s market and reflects the significance of accounting. This article mainly analyzes the impact of fair value on the accounting of enterprises in the new accounting standards, hoping to provide reference to relevant personnel and promote the development of accounting in our country.