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公允价值计量之所以会产生,就是因为当代社会,各种商品的价格都在不断的变动,而变动本身会对计量造成较为持久的影响。公允价值与会计需要从报告的时间点上,对市场价格的整体调整以及账面进行一系列记录,保证账面价值的真实性,找到真正意义上的市场价值,该目标是会计计量理论当中最为重要的一个目标,属于将目标当为整体导向的一种路径,构建起当代社会会计相关的理论性质,并且解决掉会计核算已经会计目标和其余方面产生的冲突与矛盾,成立一整套的信息系统理论及成本视角下的当代会计理论。公允价值随着时代发展而出现,彻底的打破了传统意义上的会计理论,所以相关工作人员必须重新对当代社会的会计理论进行分析与理解,才能顺应时代发展的要求。
The reason why the measurement of fair value arises is because the prices of various commodities are constantly changing in contemporary society, and the change itself will have a more lasting impact on the measurement. Fair value and accounting need to report from the point in time, the overall adjustment of market prices and the book a series of records to ensure the authenticity of the book value to find the true sense of the market value of the target is the most important accounting measurement theory One goal belongs to a path that takes the goal as a whole, constructs the theoretical nature related to contemporary social accounting, and resolves conflicts and contradictions arising from the accounting objectives and other aspects of accounting, sets up a set of information system theory and Contemporary Accounting Theory from the Perspective of Cost. With the development of the times, the fair value appears completely breaking the accounting theory in the traditional sense. Therefore, the relevant staff must re-analyze and understand the accounting theory of contemporary society to meet the requirements of the development of the times.