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从目前我国会计运行的条件来讲,以财务报表项目分析中不难看出,公允价值是实用财务中可以运用的最佳的计量属性,公允价值会计定会成为今后发展的主流。然而,公允价值于会计实务中的运用也会遭到限制。存有许多不确定性因素,因而会给资产减值会计准则的实际成果带来影响。因此,对新会计准则中公允价值运用所面对的问题进行探究,阐明公允价值的定义及其运用意义,弄清楚现阶段我国公允价值会计于实用财务运用过程中体现的利与弊,进入深层次的全面剖析,对于进一步完善公允价值的运用所指出的相关对策具有重要的意义。
From the current condition of accounting operation in our country, it is easy to see from the analysis of the financial statements that the fair value is the best measurable attribute that can be used in practical finance, and the fair value accounting will be the mainstream of future development. However, the use of fair value in accounting practices is also limited. There are many uncertainties that can affect the actual outcome of an asset impairment accounting standard. Therefore, the new accounting standards fair value of the problems encountered in the exploration, to clarify the definition of fair value and its operational significance, to clarify the current fair value accounting in our practical financial application of the advantages and disadvantages, into the deep The comprehensive analysis of levels is of great significance to the relevant countermeasures indicated by the application of the further improvement of fair value.