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1998年我国发布的《企业会计准则》具体会计准则曾引入公允价值的概念。2001年,财政部在修订后的准则中既限制使用公允价值,在某些方面又离不开公允价值,2006年发布的《企业会计准则》审慎指出公允价值的是会计的计量属性之一,明确了公允价值的法律地位。随着我国市场经济的不断完善,我国的《企业会计准则》具体会计准则会越来越多的使用公允价值,公允价值会计将是我国会计的发展方向。
In 1998, China issued the “Accounting Standards for Business Enterprises” specific accounting standards have introduced the concept of fair value. In 2001, the Ministry of Finance restricted the use of fair value in the revised guidelines and in some aspects it was inseparable from the fair value. In 2006, the “Accounting Standards for Business Enterprises” prudently pointed out that fair value is one of the accounting attributes of accounting. Clear legal status of fair value. As China’s market economy continues to improve, China’s “Accounting Standards for Business Enterprises,” the specific accounting standards will be more and more use of fair value, fair value accounting will be the development of China’s accounting direction.