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公允价值计量属性是会计要素金额的确定基础之一,是跟国际会计准则接轨的新形势下的产物,执行《企业会计准则》的上市公司、大中型企业等,在这些企业里,公允价值的运用较为普遍,本文主要对涉及公允价值计量的经济交易或事项进行简单的梳理和探讨,并提出公允价值在实践中存在的一些问题。随着国际会计新形势的影响,我国公允价值准则会越来越完善。
The fair value measurement attribute is one of the basis for determining the amount of accounting elements, the product of the new situation in line with international accounting standards, the listed companies that implement the “Accounting Standards for Business Enterprises”, large and medium-sized enterprises, etc. In these enterprises, the fair value The use is more common, this article mainly deals with the economic transactions or events involving the measurement of fair value, and puts forward some problems that the fair value exists in practice. With the new situation of international accounting, the fair value of our country will be more and more perfect.