论文部分内容阅读
2006年2月15日财政部发布的企业会计准则体系以基本准则为指导,以一般业务准则为主体,以生物资产等特殊行业中的特殊业务为补充,囊括了市场经济中大部分经济业务的会计处理和相关信息披露,形成了与国际会计准则实质性趋同的会计准则体系。新会计准则体系和旧的会计准则体系有许多不同,但一个明显的不同是新的会计准则强调公允价值的运用。本文将对公允价值本身以及公允价值在新会计准则中的运用进行简要的分析。
February 15, 2006 The Ministry of Finance promulgated the Accounting Standards for Business Enterprises as a guide under the basic norms, with the general principles of business as the main body, supplemented by special businesses in special industries such as biological assets, and covered most of the economic operations in the market economy Accounting treatment and related information disclosure, formed a substantial convergence with the international accounting standards accounting standards system. There are many differences between the new accounting standards system and the old accounting standards system, but one obvious difference is that the new accounting standards emphasize the use of fair value. This article will make a brief analysis of the fair value itself and the application of fair value in the new accounting standards.