论文部分内容阅读
一、引言相对于历史成本计量而言,企业的公允价值计量更能准确地揭示企业的经营成果,能够更加真实有效地反映企业有关资产与负债的价值,所以,对会计信息的反映更加真实有效。而会计信息的稳健性通常要求在会计实务当中对可能发生但尚未发生的费用、损失及时确认。在经济的实际运营过程中,公允价值计量和会计稳健性二者在计量资产和负债以及处理未实现收益的做法不一致,因此,当一个企业采用公允价值计量后,相应地会对会计信息的稳健性产生一定程度的影响。
I. Introduction Compared with the measurement of historical cost, the measurement of fair value of an enterprise can reveal the operating results of the enterprise more accurately and reflect the value of the assets and liabilities of the enterprise more truly and effectively. Therefore, the reflection on accounting information is more realistic and effective . However, the robustness of accounting information usually requires timely confirmation of the expenses that may have occurred but not yet occurred in the accounting practice. In the course of actual economic operation, both fair value measurement and accounting conservatism are inconsistent in the measurement of assets and liabilities and in the treatment of unrealized gains. Therefore, when an enterprise adopts the fair value measurement, it will correspondingly stabilize the accounting information Sex has a certain impact.