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在新会计准则中推行公允价值的运用背景下,本文分析了公允价值计量对企业稳定性的影响,并结合我国新会计准则体系中,在《投资性房地产》、《金融工具的确认和计量》等具体准则中引入公允价值计量模式,探讨公允价值计量对我国企业的预期影响。分析表明,公允价值所涉及的理论问题以及相关的信息市场、价格市场、配套的政策法规、公允价值的评估体系等还没有得以完全解决,并且在实际实施过程中确实会对企业产生重大的影响和冲击。
In the new accounting standards in the context of the implementation of fair value, the paper analyzes the impact of fair value measurement on the stability of the enterprise, combined with China’s new accounting standards system, in the “investment real estate”, “financial instruments to confirm and measure” And other specific guidelines to introduce fair value measurement model to explore the expected impact of fair value measurement on our business. The analysis shows that the theoretical issues involved in the fair value as well as related information market, price market, supporting policies and regulations, fair value assessment system have not yet been fully resolved, and indeed the actual implementation process will have a significant impact on the enterprise And shock.