新准则体系在金融工具、投资性房地产、非共同控制下的企业合并、债务重组和非货币性交易等方面均采用了公允价值计量。这将改变现行的会计核算体系,改变以历史成本为主要依据的计价基础,意味着市场价值体系的重估。然而,《企业会计准则——应用指南》中对于公允价值的衡量标准如何取得以及如何确保其可靠性,未有明确规定,难免给人一种模糊的感觉。 The new standard system adopts fair value measurement in the aspects of financial instruments, investment real estate, business combination not under common control, debt restructuring and non-monetary transactions. This will change the current accounting system and change the pricing basis based on historical cost, which means the revaluation of the market value system. However, the “Accounting Standards for Business Enterprises - Application Guide” for how to obtain a fair value measure and how to ensure its reliability, there is no clear definition, it will inevitably give a vague feeling.