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随着经济环境的变化 ,以历史成本计价为基础的传统报告模式 ,由于导致会计信息的相关性受到损害 ,而越来越受到各方的批评。有不少学者提出以公允价值替代历史成本计价。公允价值计价对财务报告会产生什么影响 ?由此形成的会计信息对信息使用者意味什么 ?我国会计准则中是否应该引入公允价值概念 ?文章对此进行了探讨。
With the change of the economic environment, the traditional reporting mode based on the historical cost pricing is getting more and more criticisms from all parties due to the damage of the correlation of accounting information. Many scholars have proposed to replace the historical cost of fair value pricing. What impact does the fair value accounting have on the financial report? What is the accounting information formed by the accounting information? What should the fair value concept be introduced into the accounting standards in our country?