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近十几年来,公允价值一直是国际会计界的一个热点问题。国际会计准则委员会(IASB)和美国财务会计准则委员会(FASB)等机构都对公允价值进行了积极的探讨和研究。我国于2006年2月财政部颁布了最新企业会计准则,其中公允价值被列为五种会计计量属性之一。公允价值的应用成为当前会计界讨论的一个热点问题。本文就我国公允价值的应用及应用中存在的问题和解决对策进行了探讨。
In recent ten years, the fair value has been a hot issue in the international accounting field. The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) and other agencies have carried out positive discussions on the fair value. China’s Ministry of Finance promulgated the latest Accounting Standards for Business Enterprises in February 2006, of which the fair value was listed as one of the five accounting measures. The application of fair value has become a hot issue in the current accounting discussion. This article discusses the application of fair value in our country and its application in the existing problems and solutions.