财政部于2006年2月颁布了新修订的《企业会计准则》,并于2007年1月1日起在上市公司首先执行,同时鼓励其他企业参照执行。作为与国际财务报告准则(IFRS)实现实质性趋同的新企业会计准则,其显著亮点是正式引入了公允价值的计量属性,并在金融工具等具体准则中广泛应用。 The Ministry of Finance promulgated the newly revised Accounting Standard for Business Enterprises in February 2006 and implemented it first in listed companies on January 1, 2007, at the same time encouraging other enterprises to refer to them for implementation. As a new corporate accounting standard that realizes substantial convergence with the International Financial Reporting Standards (IFRS), the significant bright spot is that it formally introduces the measurement attribute of fair value and is widely used in specific guidelines such as financial instruments.