论文部分内容阅读
我国实施的新会计准则最重要的特点之一就是全面引入公允价值的计量模式。全球金融海啸爆发以来,公允价值的计量模式倍受争议。本文讨论了在此次国际金融危机中由公允价值计量模式带来的一些问题,各国及会计界对公允价值计量模式的态度及所采取的变通方式。最后,在当今环境下对我国金融机构应用公允价值计量模式提出了几点建议。
One of the most important characteristics of the new accounting standards implemented in our country is the full introduction of the fair value measurement model. Since the outbreak of the global financial tsunami, the measurement of fair value has been controversial. This article discusses some of the problems caused by the fair value measurement model in the current international financial crisis, the attitude of countries and the accounting community to the fair value measurement model and the modifications adopted. Finally, some suggestions are put forward for applying the fair value measurement mode to our financial institutions in today’s environment.