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当前物价变动的现象严重,其后果就是给物价会计计量带来极大的影响,这样公允价值计量就诞生了。公允价值会计的实质是在报告时间点的条件下,对市场价格调整账面实施登记,这样可及时、动态的对账面价值与真实价值的一致性进行反映,其目的在于对真正的市场价值的真实情况进行反映,这一举动在会计计量理论中占据着极其重要的地位。公允价值会计的产生,使得以往的会计理论受到了抨击,怎样在当下的会计理论背景下发挥公允价值的功效很主要。以下作者围绕公允价值与当代会计理论之间的关系展开讨论,期望可以为会计的发展提供些参考。
The current phenomenon of price changes is serious, the consequences of which is to bring a tremendous impact on price accounting measurement, so fair value measurement was born. The essence of fair value accounting is to register the market price adjustment book under the conditions of the report time point so that the consistency between the book value and the true value can be reflected timely and dynamically with the purpose of verifying the real market value Reflect the situation, this move in accounting measurement theory occupies an extremely important position. The emergence of fair value accounting makes the past accounting theory has been criticized, how to play the role of fair value under the current accounting theory is very important. The following authors focus their discussions on the relationship between fair value and contemporary accounting theory, expecting to provide some reference for the development of accounting.