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与历史成本法相比,公允价值能够实时反映企业资产、负债的现时价值,使会计报表使用者能更真实的了解企业的财务状况和经营状况。结合国内外的情况,公允价值的应用已成为国际性趋势。公允价值在我国由于应用时间较短,还存在可操作性问题、顺周期性等问题,对此,笔者结合国内情况给出了相应的对策建议。
Compared with the historical cost method, the fair value can reflect the current value of the assets and liabilities of the enterprise in real time, so that the users of the financial statements can have a more realistic understanding of the financial status and operating conditions of the enterprise. Combined with the situation at home and abroad, the application of fair value has become an international trend. Fair value in our country due to the application of a relatively short period of time, there are operational issues, such as procyclical issues, this, the author with the domestic situation is given the appropriate countermeasures.