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我国财政部于2006年2月发布的新会计准则体系,在诸多方面实现了新的突破,其中公允价值计量属性的运用是最为显著的方面,主要在金融工具、投资性房地产等17个具体准则中不同程度地运用了公允价值,意味着我国传统意义上以历史成本为主导的计量模式被历史成本、公允价值等多重计量属性并存的计量模式所取代,标志着我国会计向国际趋同迈出了实质性的一步。
The new accounting standards system released by China’s Ministry of Finance in February 2006 has achieved new breakthroughs in many aspects. Among them, the use of fair value measurement attributes is the most significant one, mainly in the 17 specific criteria such as financial instruments and investment real estate The use of fair value in different degrees means that the measurement mode dominated by historical cost in our country is replaced by the measurement mode with multiple measurement properties such as historical cost and fair value, which indicates that China’s accounting has taken the international convergence A substantial step.