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随着世界经济的快速发展,经济环境的变动,新型交易工具的大量出现和使用,历史成本作为长久以来最主要的会计计量属性在计量方面的诸多缺陷也逐渐暴露了出来。因此,一个新的计量属性产生了,公允价值,这是一种能够对新型交易工具进行合理计量并真实反映会计经济资源的计量属性。公允价值出现后,逐渐被人们接受,并受到青睐。2006年2月15日,公允价值作为一种财务会计的计量属性被我国引入。在目前会计计量属性中,公允价值被认为是相关性最强的一种计量属性,被誉为未来计量方向的代表。然而,公允价值在应用中的问题也是层出不穷,这使得各国会计学界和实务界对公允价值产生了质疑。本文就公允价值计量方式进行相关的讨论。
With the rapid development of the world economy, changes in the economic environment and the emergence and use of new types of trading instruments, historical costs have gradually become exposed as the most important metrological flaw in accounting measurement for a long time. As a result, a new metrological attribute is created, a fair value, a metrological attribute that can reasonably measure a new type of trading instrument and truly reflect the economic resources of accounting. After the emergence of fair value, it has gradually been accepted and favored by the public. On February 15, 2006, the fair value as a measure of financial accounting was introduced into our country. In the current accounting measurement attributes, the fair value is considered as one of the most relevant measurement attributes, known as the future measurement of the representative. However, the fair value in the application of the problem is endless, which makes the accounting profession and the practice of all countries have questioned the fair value. This article discusses the fair value measurement methods.