论文部分内容阅读
公允价值作为与历史成本不同的计量模式,其本质是市场对资产或负债价值的认定,它的最大特点是熟悉情况的双方在公平交易中形成的。一般来讲,公允价值能更真实地反映企业的经济状况,提高会计信息的相关性。本文首先阐述了公允价值运用的条件及公允价值的估价方法,其次进一步分析了运用公允价值的优势及弊端,最后介绍了公允价值在我国运用的现状。本文旨在说明:公允价值的推广运用有其必然性,随着我国经济的发展,在公允价值计量方面将逐渐实现我国会计标准与国际会计惯例之间的协调。
As the measurement mode different from historical cost, fair value is essentially the market’s recognition of the value of assets or liabilities. The most prominent feature of fair value is that the two parties are familiar with the situation formed in the fair trade. Generally speaking, the fair value can more truly reflect the economic status of enterprises, improve the relevance of accounting information. This paper first expounds the conditions for fair value and the fair value of the valuation method, followed by further analysis of the advantages and disadvantages of the use of fair value, and finally introduces the fair value of the status quo in our country. The purpose of this article is to show that the promotion and application of fair value has its inevitability. With the development of our economy, the coordination between our country’s accounting standards and international accounting practices will gradually be realized in terms of fair value measurement.