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随着我国市场经济的发展,以及历史成本计量属性的不足逐步显现。2007年在上市公司中正式实施的新的企业会计准则,对比当前正在施行的企业会计准则,发生了较大的变化,其中公允价值的应用成为一大亮点。此次准则体系中主要在金融工具、投资性房地产、债务重组、资产减值、租赁和套期保值等方面采用了公允价值计量。新会计准则更加关注公司资产的现时价值,公允价值的引入对利润、资产和所有者权益有着深远的影响。在财务会计中正确理解和充分揭示公允价值及其变动对公司利润,利润波动对公司价值经营风险等方面的影响,使会计信息更加真实、有用、可靠。
With the development of the market economy in our country, as well as the lack of historical cost measurement attributes gradually appear. The new Accounting Standards for Business Enterprises, which were formally implemented in listed companies in 2007, have undergone major changes in comparison with the currently adopted Accounting Standards for Business Enterprises. The application of fair value has become a major bright spot. The standard system adopted fair value measurement mainly in financial instruments, investment real estate, debt restructuring, asset impairment, leasing and hedging. The new accounting standards pay more attention to the present value of the company’s assets. The introduction of fair value has far-reaching impact on profits, assets and owners’ equity. Correctly understand and fully disclose the impact of fair value and its changes on corporate profits and profit fluctuation on corporate value management risks in financial accounting so that the accounting information is more realistic, useful and reliable.