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公允价值是一种以市场为基础的虚拟的交易价格,具有相对主观性,因此公允价值需要估计与判断。公允价值的运用在很大程度上要依赖于会计职业判断,主要表现在:公允价值的适用条件、金额确定、信息披露离不开会计职业判断。为规范公允价值运用中的职业判断,应制订公允价值具体准则或指南,为职业判断提供理论指导框架;加强相关的教育培训,不断提升会计人员职业判断能力;健全会计监管体系,为职业判断提供制度保障;加强市场体系与信息化建设,为职业判断提供数据支持。
Fair value is a market-based virtual transaction price, with relative subjectivity, so the fair value needs to be estimated and judged. The use of fair value depends to a large extent on accounting professional judgment, mainly in: fair value of the applicable conditions, the amount of money to determine, information disclosure is inseparable from accounting professional judgment. In order to standardize the professional judgment in the use of fair value, specific guidelines or guidelines on fair value should be formulated to provide a theoretical guidance framework for career judgment; to strengthen related education and training so as to continuously enhance the professional judgment ability of accountants; to improve the accounting supervision system and provide professional judgment System guarantee; strengthen the market system and information construction, to provide data for career judgment.