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在我国目前会计计量中,历史成本一直占据主导地位,随着经济、金融证券市场的不断发展,对历史成本的计量形成了严峻的挑战。为了更及时、相关地反映资本市场的变化对企业带来的影响,更好地与国际会计信息接轨,新准则中引入了公允价值计量。然而价值对会计确认、计量和报告影响的角度分析解读相关会计信息,说明其意义。次贷危机爆发以后,公允价值成了饱受争议的话题。
In China’s current accounting measurement, the historical cost has always dominated. With the continuous development of economy and financial securities market, the measurement of historical cost has posed a severe challenge. In order to more timely and relevantly reflect the impact of changes in the capital market on the enterprises and better align with the international accounting information, the new guidelines introduce fair value measurement. However, the value of accounting recognition, measurement and reporting point of view of the impact of interpretation of relevant accounting information, explain its significance. After the sub-prime crisis broke out, the fair value has become a topic of controversy.