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众所周知,当今时代公允价值已经成为世界各国会计的主要计量属性,但是由于各个国家的发展水平不同,公允价值的使用情况也不尽相同,就我国使用情况来看,2014年2月,新公允价值会计准则得以颁布和落实,至此我国公允价值的应用范围得到了进一步扩大,其内容也得到了一定的完善,但是就当前情况来看,我国会计准则中公允价值的运用过程中依旧存在一些问题和不足,因此本文就会计准则中公允价值运用的理论基础进行了研究,探究了我国会计准则中公允价值的运用现状,进一步针对公允价值在我国运用中存在的问题提出了切实可行的解决对策,希望能够起到一定的参考和借鉴作用,进而能够促进我国会计工作实现更好更快的发展和进步。
As we all know, the fair value of the modern times has become the main measurement property of accounting in various countries around the world. However, due to the different levels of development in different countries, the use of fair value is not the same. In terms of the use of our country, in February 2014, the new fair value Accounting standards have been promulgated and implemented, so far the application of the fair value of our country has been further expanded its content has also been a certain improvement, but the current situation, the use of fair value in China’s accounting standards there are still some problems and Therefore, this paper studies the theoretical basis of the application of fair value in accounting standards, explores the status quo of the application of fair value in our country’s accounting standards, and puts forward some feasible solutions to the problems existing in the application of fair value in our country. I hope Can play a certain reference and reference, and thus be able to promote China’s accounting work to achieve better and faster development and progress.