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“公允价值变动损益”反映的是采用公允价值进行后续计量的资产和负债在资产负债表日发生的公允价值变动,并列示于利润表中。由此引入公允价值计量模式,体现了我国会计收益的计量由利润表观向资产负债表观的转变,财务报告目标由受托责任观向决策有用观过渡,进一步贯彻了实质重于形式的原则,有效地提高了会计信息的相关性。
“Gains and losses from changes in fair value ” reflect the changes in the fair value of assets and liabilities subsequently measured at their fair values as at the balance sheet date and are presented in the income statement. Therefore, the introduction of fair value measurement mode reflects the change of measurement of accounting income in our country from the outlook of profit to the balance sheet, the objective of financial reporting from the concept of fiduciary responsibility to the usefulness of decision making, further implements the principle of substance over form, Effectively improve the relevance of accounting information.