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2011年5月12日,国际会计准则理事会发布了国际财务报告准则第13号《公允价值计量》,为与国际会计准则接轨,我国财政部于2012年5月25日发布了关于公允价值计量的征求意见稿。但是从公允价值在我国企业的实际应用情况来看,其应用程度仍然较弱。文章针对公允价值在我国企业广泛应用难的原因进行了分析,并提出了相应的对策建议。
On May 12, 2011, the IASB issued IFRS 13 Fair Value Measurement, which is in line with IAS. On May 25, 2012, the Ministry of Finance of the People’s Republic of China promulgated a report on fair value measurement Draft for comment. However, from the actual application of fair value in our country, its application is still weak. The article analyzes the reasons why the fair value is widely used in Chinese enterprises and puts forward corresponding countermeasures and suggestions.