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2006年我国财政部出台了新的会计准则,较之原会计准则发生了很大变化,其中重要的变化之一就是重新提出使用公允价值计量属性,在金融资产、投资性房地产、非货币资产交换、债务重组和同一控制下的企业合并等方面采用了公允价值。目前,公允价值已经在我国得到了广泛应用,但因考虑我国的现实会计环境,在具体运用时增设了一些限定条件。文章对公允价值计量及其在我国企业中的运用进行了探讨,并提出了相关建议。
In 2006, China’s Ministry of Finance promulgated new accounting standards, which greatly changed from the original accounting standards. One of the important changes is to re-propose the use of fair value measurement in financial assets, investment real estate, exchange of non-monetary assets , Debt restructuring and business combination under common control. At present, the fair value has been widely used in our country, but considering the reality of our country’s accounting environment, some specific conditions have been added to the application. This article discusses fair value measurement and its application in Chinese enterprises, and puts forward relevant suggestions.