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公允价值一直是一个颇受争议的会计计量属性,在我国运用已是一波三折,它经历了从无到有、先提倡后回避、避而又谨慎运用的过程。相对于历史成本而言,公允价值是一种新兴的会计计量属性,与历史成本计量属性相比,公允价值计量属性具有信息及时、充分,面向市场客观可比,全面反映决策者水平和简化金融工具会计复杂性的优势。然而它也不可能是完美无缺的,在现阶段相关市场尤其是资产评估市场不够成熟的客观条件下,公允价值的确认难免出现“显失公允”现象。本文拟从公允价值内涵与属性、特征与应用范围、可靠性与相关性、公允价值计的应用、公允价值存在问题与对策以及公允价值的发展趋势等方面,来分析运用公允价值计量应注意的若干问题。
The fair value has always been a controversial attribute of accounting measurement. It has experienced twists and turns in its application in China. It has undergone a process of avoiding, avoiding and using cautiously from scratch. Compared with historical cost, fair value is an emerging attribute of accounting measurement. Compared with the historical cost measurement attribute, the fair value measurement attribute has the characteristics of timely and sufficient information, objective and comparable to the market, comprehensively reflecting the level of the decision makers and simplifying the financial instruments Advantages of accounting complexity. However, it can not be perfect. In the current stage, relevant markets, especially the asset valuation market, are not mature enough. The confirmation of fair value will inevitably lead to the phenomenon of “obvious unfairness”. This article intends to analyze the application of fair value measurement from the perspectives of the connotation and attribute of fair value, the characteristics and application range, reliability and relevance, the application of fair value, the problems and countermeasures of fair value and the development trend of fair value A few questions.