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金融市场的不稳定性使得利率、汇率、大宗商品以及金融资产价格大幅波动,历史成本计量属性的不足也日渐暴露出来。为了寻求更加能真实反映金融产品和相关资产、负债的真实价值,公允价值计量逐步成为会计界的首选。由于公允价值发展时间并不长,其在应用过程中尚存在很多问题。但从长远看来,随着市场经济体制的逐步完善,公允价值必定会发挥越来越重要的作用。
The instability of financial markets causes the prices of interest rates, exchange rates, commodities and financial assets to fluctuate greatly, and the inadequacies of the historical cost metrology characteristics are also increasingly exposed. In order to seek more realistically reflect the true value of financial products and related assets, liabilities, fair value measurement has gradually become the first choice of the accounting profession. Since fair value development time is not long, there are still many problems in the application process. However, in the long run, with the gradual improvement of the market economy, fair value will surely play an increasingly important role.