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新企业会计准则于2007年1月1日起正式施行。本次会计改革范围之广程度之深是史无前例的。新会计准则的改革主要在四方面有重大调整,即“跌价准备计提”、“债务重组方法”、“存货管理”及“公允价值应用”。其中,改革的重中之重非“公允价值应用”莫属。本文从公允价值计量属性的涵义出发,分析了公允价值计量相对于历史成本计量的属性,并在分析了新准则引入公允价值面临的挑战的基础上,提出了推广公允价值计量属性应采取的对策。
New Accounting Standards for Business January 1, 2007 came into effect. The wide scope of this accounting reform is unprecedented. The reform of the new accounting standards has mainly been adjusted in four aspects: “Provision for impairment of value”, “Debt restructuring”, “Inventory management” and “Application of fair value”. Among them, the reform of the most important non-“fair value of application” is none other than. Based on the definition of fair value measurement, this paper analyzes the attributes of fair value measurement relative to historical cost, and based on the analysis of the challenges that the new standard introduces into fair value, this paper puts forward some countermeasures to promote the measurement of fair value .