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引入公允价值计量是公司IPO价值评估方法的发展趋势。公允价值计量方法有利于增强IPO公司会计信息的解释能力,能够为新股投资者提供更高效率的决策信息。公允价值的估值技术在IPO定价方面需要有层次地逐级使用,IPO定价就是投资者投入价值和发行人产出价值的均衡结果。以公允价值计量IPO资产,是买卖双方自愿交换资产和权益。因此,推行公允价值计量的IPO定价,应该寻找具有可靠性的估值技术,视企业特征、行业属性和资产类别的不同情形而采取相应办法。
The introduction of fair value measurement is the development trend of the company’s IPO value assessment method. Fair value measurement method is conducive to enhancing the ability of IPO company accounting information to explain, to provide new investors more efficient decision-making information. The valuation technique of fair value needs to be used level by level in IPO pricing. The IPO pricing is the equilibrium result of the input value of the investor and the output value of the issuer. The measurement of IPO assets at fair value is a voluntary exchange of assets and interests between buyers and sellers. Therefore, the implementation of fair value measurement of IPO pricing, should find a reliable valuation techniques, depending on the characteristics of the enterprise, industry attributes and asset classes in different situations and take appropriate measures.