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近些年,伴随着市场经济的不断优化和完善,会计工作环境有着明显的改变,伴随着我国加入WTO之后,国际化发展经济大局逐渐成为我国经济发展的核心和主要原则,在投资性房地产、金融资产等多个领域的具体准则中合理应用公允价值这一种统一性的商业语言,可以显著的优化财务工作效率和质量。对此,本文详细分析关于会计在财务会计中采用公允价值的作用和应用方法。
In recent years, along with the continuous optimization and improvement of the market economy, the accounting work environment has changed significantly. With China’s accession to the WTO, the overall economic development of internationalization has gradually become the core and major principle of China’s economic development. In investment real estate, Financial assets and other specific guidelines in a number of areas, fair use of fair value, a unified business language, can significantly optimize the efficiency and quality of financial work. In this regard, this article analyzes in detail the role and application of accounting in the use of fair value in financial accounting.