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基于公允价值计量的优越性,我国新会计准则体系引入了公允价值计量,从而更好地体现了会计信息的相关性。本文分析了公允价值计量在新准则中的具体运用以及对投资者决策产生的影响,肯定了新准则引入公允价值计量的积极意义,并从宏观环境和微观操作层面展望其应用前景,为进一步完善准则体系明确了方向。
Based on the superiority of fair value measurement, China’s new accounting standards system introduces fair value measurement, so as to better reflect the correlation of accounting information. This paper analyzes the concrete application of fair value measurement in the new standard and its impact on the decision-making of investors, confirms the positive significance of introducing the new standard in the measurement of fair value, and looks forward to its application prospects from the macro-environment and micro-operation level. In order to further improve The normative system has clearly defined the direction.