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公允价值在我国企业中的应用是随着新会计准则的实施而逐渐开展起来的。自其实施以来,公允价值计量模式得到了企业越来越多的肯定和运用,它使得会计信息更具可比性,可将金融资产市场价值更加准确地反映出来,以增加对于金融风险的有效控制,减少企业财务损失。本文结合新会计准则的应用,说明了公允价值对企业投资和财务报表的影响,进行了国内外关于公允价值应用的对比分析,并讨论了公允价值在理论界的新发展。
The application of fair value in our country’s enterprises is gradually carried out with the implementation of new accounting standards. Since its implementation, the fair value measurement model has been more and more affirmed and utilized by enterprises. It makes the accounting information more comparable and reflects the market value of financial assets more accurately, so as to increase the effective control over financial risks , Reduce corporate financial losses. Based on the application of new accounting standards, this paper illustrates the impact of fair value on corporate investment and financial statements, conducts a comparative analysis of the application of fair value at home and abroad, and discusses the new development of fair value in the theoretical circles.