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我国2006年颁布并于2007年在上市公司使用的新会计准则中,对公允价值会计计量属性的采用是我国会计准则与国际会计准则趋同的重要标志之一。然而,由于此次席卷全球的金融风暴的突然降临,使得原本被认为是颇具先进性的公允价值会计准则被指责为是加剧危机的重要因素之一。一场风暴在会计领域悄然掀起。本文从公允价值信息的可靠性的角度,深入分析了其含义,并就其所包括的三方面——如实反映性、可验证性和中立性一一展开剖析,最后结合当前的市场环境,针对我国的具体情况,提出提高公允价值信息可靠性的相关建议。
In the new accounting standards promulgated by China in 2006 and used by listed companies in 2007, the adoption of the fair value accounting measurement attribute is one of the important symbols of the convergence of Chinese accounting standards and IAS. However, due to the sudden arrival of the global financial crisis, fair value accounting, originally considered as advanced, has been accused of being one of the most important factors in aggravating the crisis. A storm quietly set off in the field of accounting. From the perspective of the reliability of the fair value information, this article analyzes its meaning in-depth, and analyzes the three aspects it covers: truthfulness, verifiability and neutrality. Finally, according to the current market environment, China’s specific circumstances, put forward suggestions to improve the reliability of fair value information.