公允价值在新会计准则中运用的思考

A Consideration on the Application of the Even-handed Value to the New Accounting Criterion

我国新颁布的会计准则中有关公允价值计量的新规定是一个重要的创新点,公允价值计量因能提高会计信息的相关性而被广泛运用。文章对公允价值计量的理论与现实基础进行了初步分析,并具体阐述了公允价值计量给企业带来的影响,最后对公允价值计量在我国的运用提出了一些建议。

The new regulation of the concerned even-handed value measurement,which is published newly in our country,is an important creative plot.The even-handed value measurement is made full use of because it can improve the related quality of accounting information.This paper analyses initially the theory of the even-handed value measurement and actual foundation,expounds concretely the influence of the even-handed val-ue measurement on enterprises and tries to make a specified suggestion over the utilization of t...