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公允价值在各国会计准则中得到广泛应用,本文通过对公允价值涵义的解释,进而对我国非货币性资产交换准则中公允价值的应用进行了分析,指出其应用的合理性和进步性,并针对在实际应用中可能存在的问题提出了相关的建议。国际会计准则委员会认为,公允价值是指在公平交易中,熟悉情况的当事人自愿进行资产交换或者债务清偿的金额。我国财政部在2006年2月15日发布的新《企业会计准则一基本准则》中,对公允价值所下的定义是:“在公允价值计量下,资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。”
The fair value has been widely used in accounting standards in various countries. Through the interpretation of the fair value meaning, this paper analyzes the application of the fair value in the non-monetary asset exchange standards in our country, and points out the rationality and progress of its application. Relevant suggestions are put forward in the possible problems in practical application. According to IASB, fair value refers to the amount of assets exchange or debt repayments voluntarily conducted by the parties familiar with the situation during the fair trade. In the new “Basic Principles of Accounting Standards for Business Enterprises” promulgated by the Ministry of Finance on February 15, 2006, the definition of fair value is: “Under fair value measurement, assets and liabilities are defined as fair trade, The parties to the transaction voluntarily carry out the exchange of assets or the amount of debt repayments. ”