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一、研究背景财政部2014年1月颁布的《企业会计准则第39号——公允价值计量》定义:公允价值是市场参与者在计量日发生的有序交易中,出售一项资产所能收到或者转移一项负债所需支付的价格,即脱手价格。财政部颁布该准则主要是为了适应我国企业和资本市场发展的实际需要,并实现我国企业会计准则与国际财务报告准则的持续趋同,该准则的颁布意味着公允价值计量的范围已扩围至任何一项资产负债。然而,我国对公允价值的研究大多局限于资产项目上,极少涉
I. Research Background The Accounting Standard for Business Enterprises No. 39 - Fair Value Measurement, which was promulgated by the Ministry of Finance in January 2014, defines that the fair value is the sum of the fair value of a market participant’s ability to sell an asset in an orderly transaction on the measurement date The price to pay or transfer a liability is the sell-off price. The promulgation of the guidelines by the Ministry of Finance is mainly to meet the actual needs of the development of China’s enterprises and capital markets and achieve the continuous convergence of China’s accounting standards and IFRS. The promulgation of this standard means that the scope of fair value measurement has been expanded to any A balance sheet. However, most of the research on fair value in our country is limited to asset projects, with little involvement