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公允价值虽然被重新引入到我国的会计核算中,但其引入是适度且谨慎的,既反映出与国际准则的趋同,又能够体现我国会计核算的特色。而且,由于公允价值是市场价值的特殊表现,为了规范其使用,在2014年新颁布的会计准则中,更是对公允价值的定义以及应用范围做出了具体的规定。从当前公允价值计量运用的情况来看,仍然存在很多问题。本文通过对公允价值计量模式使用中存在的问题进行分析,并针对这些问题提出相应的解决对策。
Although fair value has been reintroduced into the accounting of our country, its introduction is modest and prudent, reflecting not only the convergence with international norms but also the characteristics of China’s accounting. Moreover, since fair value is a special manifestation of market value, in order to regulate its use, in the newly promulgated accounting standards in 2014, the definition of fair value and the scope of application have made specific provisions. Judging from the current fair value measurement and application of the situation, there are still many problems. This article analyzes the problems existing in the use of the fair value measurement mode and puts forward corresponding solutions to these problems.