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《企业会计准则》的出台把公允价值计量属性推上了我国会计核算体系的舞台,但仅仅规定了公允价值的确认原则,并没有给出关于如何选择公允价值估值模型和相关参数假设等的详细指南。文章在明确公允价值计量因素及假设后,分析了以现值为基础估计公允价值的合理性,给出现值确定的基础条件,并以现值为基础,建立基于贝叶斯方法的公允价值估值模型。
The promulgation of “Accounting Standards for Business Enterprises” puts the fair value measurement attributes on the stage of China’s accounting system, but only stipulates the principle of fair value confirmation and does not give any guidance on how to choose the fair value valuation model and related parameter assumptions Detailed guide. After the factors and assumptions of fair value are clarified, the article analyzes the rationality of fair value based on present value, and gives the basic conditions for determining the present value. Based on the present value, the paper establishes fair value estimation based on Bayesian method Value model.