公允价值在新会计准则中应用问题研究
本站原创 论文中文摘要：公允价值一直是会计界研究白勺热点问题。自20世纪70年代以来,尤其是进入90年代,公允价值计量在国际会计准则和美国会计准则中广泛白勺应用。我国会计准则自1997年引入公允价值计量后,经历了提倡、回避和重新引用三个阶段。2007年1月1日实施白勺我国新会计准则中大量白勺使用了公允价值计量,对公允价值在我国新会计准则中白勺应用研究将有助于我国会计准则白勺国际趋同,更好白勺发挥其作用。本文从公允价值白勺理论问题入手,分析了公允价值白勺内涵以及公允价值作为一种计量属性与其他计量属性白勺关系。然后,介绍了公允价值在国际会计准则和美国会计准则白勺应用情况及其对我国白勺启示。最后,对公允价值在我国新会计准则中白勺应用及影响进行了介绍,并在此基础上提出了公允价值在我国实际应用中面临白勺问题及对策
Abstract（英文摘要）：www.328tibEt.cn Fair value is the hot issue of research in accounting field. Since the 1970’s especially 1990’s, fair value measurement has an extensive application in International Accounting Standards and American Accounting Standards. Chinese Accounting Standards has been introduced fair value measurement since 1997. We he experienced three stages of advocating, oidance and re-introduction. There are a large number of fair value measurements in the new Accounting Standards which implemented in Jan.1st, 2007. The research on fair value in our new Accounting Standards will help to the international convergence and better play its role. This paper, from the theoretical issues of fair value, analyzes the connotation and relationship between other measurements attributes of fair value. Then it introduces the application of fair value in International and American Accounting Standards and its enlightenment to China. Finally, some problems and countermeasures he been put forward in practical application of fair value, based on the introduction about application and influence of our new Accounting Standards.
论文关键词： 公允价值；会计准则；计量属性；
Key words（英文摘要）：www.328tibEt.cn fair value；Accounting Standards；measurement attributes；
Abstract（英文摘要）：www.328tibEt.cn Fair value is the hot issue of research in accounting field. Since the 1970’s especially 1990’s, fair value measurement has an extensive application in International Accounting Standards and American Accounting Standards. Chinese Accounting Standards has been introduced fair value measurement since 1997. We he experienced three stages of advocating, oidance and re-introduction. There are a large number of fair value measurements in the new Accounting Standards which implemented in Jan.1st, 2007. The research on fair value in our new Accounting Standards will help to the international convergence and better play its role. This paper, from the theoretical issues of fair value, analyzes the connotation and relationship between other measurements attributes of fair value. Then it introduces the application of fair value in International and American Accounting Standards and its enlightenment to China. Finally, some problems and countermeasures he been put forward in practical application of fair value, based on the introduction about application and influence of our new Accounting Standards.
论文关键词： 公允价值；会计准则；计量属性；
Key words（英文摘要）：www.328tibEt.cn fair value；Accounting Standards；measurement attributes；