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公允价值会计问题在国际会计领域中颇受关注。当传统的历史成本计量模式由于自身的局限性而无法对某些特殊会计业务进行准确计量时,公允价值计量属性显示了其无可比拟的优越性。但对于是否应当立即推行全面的、统一的公允价值会计计量模式,会计学界从未达成过共识。本文将从介绍公允价值概念及计量展开,从理论基础角度阐释公允价值全面推广应用的历史必然趋势,并对采用公允价值计量存在的主要疑惑作出相关的理论解释,同时结合会计实务具体操作中主客观因素的综合作用考虑,预测近阶段公允价值计量属性在会计现实应用领域中的发展前景。
The issue of fair value accounting has drawn much attention in the field of international accounting. When the traditional historical cost measurement model can not accurately measure some special accounting businesses because of its own limitations, the fair value measurement attributes show its unparalleled superiority. However, the accounting profession has never reached a consensus on whether the full and unified fair value accounting measurement model should be immediately implemented. This article will introduce the concept and measurement of fair value expansion, from the theoretical point of view to explain the historical trend of the full application of fair value trends, and the use of fair value measurement of the main doubts exist to make the relevant theoretical explanation, combined with the actual operation of the accounting practice of the Lord Objective factors to consider the combined effect of the forecasted fair value measurement properties in the field of practical application of accounting prospects.