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在我国经济社会不断发展的潮流中,会计行业的经济管理水平也日益趋于成熟,过去的经济社会中存在的市场互相分割模式已经逐步发生变化,以往的会计是依靠通过交易价格来决定成本属性而进行的活动,现在公允价值的计量属性将取代传统的成本属性,成为会计工作的必需品。本文主要根据公允价值对上市公司财务报表产生的影响进行探讨分析,并根据这些影响因素提出了相关建议。
In the continuous development of economy and society in our country, the level of economic management in the accounting industry is also becoming more and more mature. In the past, the mode of market segmentation in economy and society has been gradually changed. Previous accounting relied on determining the cost attributes through the transaction prices As for the activities carried out, the metrological attributes of fair value will now replace the traditional cost attributes and become necessities of accounting work. Based on the fair value of listed companies in this paper, the impact of the financial statements to explore and analyze, and make recommendations based on these factors.