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2006年2月15日颁布的《企业会计准则——基本准则》中明确规定:“会计计量属性包括公允价值,在公允价值计量下,资产和负债按照在公平交易中,熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。”从而确立了公允价值在企业会计准则体系中的重要地位。值得一提的是,我国引入公允价值是适度、谨慎和有条件的。因此,在投资性房地产和生物资产等具体准则中规定,只有存在活跃市场、公允价值能够取得并可靠计量的情况下,才能采用公允价值计量。
The “Accounting Standards for Business Enterprises - Basic Standards” promulgated on February 15, 2006 clearly stipulates that: “Accounting measurement attributes include fair value. Under fair value measurement, assets and liabilities are measured according to the principle of fair trade and both familiar parties Voluntary exchange of assets or debt liquidation of the amount of measurement. ”Thus established the fair value of the important position in the enterprise accounting standards system. It is worth mentioning that the introduction of fair value in our country is modest, prudent and conditional. Therefore, specific guidelines such as investment real estate and biological assets stipulate that fair value measurement can only be used if there is an active market and the fair value can be obtained and reliably measured.