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随着新《企业会计准则》的出台及我国企业进出口业务对于会计准则与国际趋同的要求,资产历史成本计量模式已经渐渐退出会计舞台,为真实反映企业资产、负债市场价值,避免因采用历史成本计量导致企业资产、负债价值与现行价值脱离,公允价值计量模式在我国企业会计核算中被广泛使用。本文通过对公允价值计量内容及在会计核算中具体应用进行阐述的基础上,揭示影响公允价值计量的影响因素。
With the promulgation of the new Accounting Standards for Business Enterprises and the requirements for accounting standards and international convergence in the import and export business of Chinese enterprises, the historical cost measurement model of assets has gradually withdrawn from the accounting stage. In order to truly reflect the market value of assets and liabilities of enterprises and avoid using historical Cost measurement leads to the separation of enterprise assets and liabilities value from the current value. The fair value measurement mode is widely used in the accounting of enterprises in our country. Based on the content of fair value measurement and its application in accounting, this paper reveals the influencing factors of fair value measurement.