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公允价值会计,是指以市场价值或未来现金流量的现值作为资产和负债的主要计量属性的会计模式。在以公允价值为计量基准下,资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。公允价值会计是以当前的市场交易价格为基准,更接近资产和负债的真实价值,从而能够正确反映当前企业财务状况,引导投资者做出正确的经济决策。然而公允价值会计并非完美无暇,公允价值计量同样存在利弊,本文简要介绍公允价值计量的基本原理,分析公允价值计量的优缺点,提出克服弊端,发挥优越性的两条举措:普及公允价值计量观念和计量的专门技能;尽快完善与公允价值相适应的市场环境。
Fair value accounting refers to the accounting mode that takes the present value of market value or future cash flow as the main measurement attribute of assets and liabilities. Under fair value measurement, assets and liabilities are measured at the voluntary exchange of assets or debt settlement by both parties who are familiar with the situation in an arm’s length transaction. Based on the current market transaction price, fair value accounting is closer to the real value of assets and liabilities, which can correctly reflect the current financial status of enterprises and guide investors to make correct economic decisions. However, fair value accounting is not perfect, fair value measurement also has advantages and disadvantages. This article briefly introduces the basic principle of fair value measurement, analyzes the advantages and disadvantages of fair value measurement, and proposes two measures to overcome the disadvantages and bring into play the superiority: to popularize the concept of fair value measurement And measurement expertise; as soon as possible to improve the fair market value and adapt to the environment.