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2006年财政部颁布了新的会计准则,新会计准则与旧准则相比,最大的亮点是重新引入了公允价值计量属性。此次新准则体系在金融工具、投资性房地产、非共同控制下的企业合并、债务重组和非货币性的交易等方面,再次采用公允价值,此举主要是为了与国际会计准则趋同,但也保持了一定的中国特色。那么此次对公允价值的重新启用,将对企业的财务状况产生什么影响?公允价值是否可能再次成为企业操纵利润的工具?
In 2006, the Ministry of Finance promulgated new accounting standards. The biggest bright spot in the new accounting standards is the reintroduction of fair value measurement attributes. The new standard system once again adopts fair value in the aspects of financial instruments, investment real estate, non-joint business mergers, debt restructuring and non-monetary transactions, mainly for the purpose of convergence with IAS but also Maintain a certain Chinese characteristics. So the re-opening of the fair value, the enterprise’s financial position will have any effect on the fair value of the business once again become profit-making tools?