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公允价值自产生以来就成为会计界一个颇具争议的话题,在公允价值会计的研究与应用领域一直处于世界领先地位的美国,公允价值的发展也是一个曲折的过程。通过回顾公允价值会计在美国的发展历程,可以得到一些启示:我们应该逐步培养公允价值观念,加强公允价值会计的理论研究和应用研究,并通过制定全面统一的公允价值计量指南和增加相关的披露来提高公允价值计量的操作性和可靠性。
Since fairy generation, fair value has become a controversial topic in accounting field. In the field of fair value accounting, which has always been the world leader in the research and application of fair value accounting, the development of fair value is also a tortuous process. By reviewing the history of fair value accounting in the United States, we can get some enlightenment: We should gradually develop the fair value concept, strengthen the theoretical and applied research of fair value accounting, and through the development of a comprehensive and unified fair value measurement guidelines and increase the relevant disclosure To improve the fairness measurement of the operability and reliability.