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一直以来,公允价值都是国际会计界的一个热点问题。随着经济的不断发展和社会的飞速进步,各准则制定机构为了保持信息质量的有用性,都把公允价值计量所有衍生金融工具为目标。2006年颁布的《企业会计准则》中进一步启用公允价值,使得公允价值在会计领域的应用越来越广泛,也进一步扩大了公允价值的应用范围。本文在阐述公允价值的内涵及优越性的基础上,着重介绍了公允价值在我国会计领域的应用,这对我国会计领域的发展也具有现实意义。
All along, the fair value is a hot issue in international accounting. With the constant development of economy and the rapid progress of society, all the norm-setting agencies aim at fair value measurement of all derivative financial instruments in order to maintain the usefulness of information quality. The promulgation of the “Accounting Standards for Business Enterprises” promulgated in 2006 to further enable fair value, making fair value more and more widely used in the field of accounting, but also further expanded the scope of application of fair value. On the basis of expounding the connotation and superiority of fair value, this paper emphatically introduces the application of fair value in accounting field in our country, which is also of practical significance to the development of accounting field in our country.