一、问题的提出2006年会计制度改革的主要目标是与国际财务报告准则(IFRS)的全面趋同。新会计准则采纳了资产负债观的理念,改变了主要以强化稳健性原则运用的思路,扩大了公允价值计量属性的使用范围。但《企业会计准则——基本准则》仍然要求企业对交易或者事项进行会计确认、计量和报告时应当贯彻稳健性(审慎性)原则。稳健性原则作为特殊的一项,从讨论伊 I. PROBLEM PROBLEMS The main objective of the reform of the accounting system in 2006 is to achieve full convergence with the International Financial Reporting Standards (IFRSs). The new accounting standards adopted the notion of the concept of assets and liabilities and changed the concept of using the principle of enhancing prudence to expand the scope of use of fair value measurement attributes. However, the “Accounting Standards for Business Enterprises - Basic Standards” still requires enterprises to implement the principle of prudence (prudence) in accounting verification, measurement and reporting of transactions or events. The principle of prudence is a special one, from the discussion of Iraq